The Commissioner Of Income Tax, Faridabad v. M/S Porrits & Spencer (A) Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 539 of 2006 (O&M)Date of decision: October 29, 2009 The Commissioner of Income Tax, Faridabad ...Appellant Versus M/s Porrits & Spencer (A) Ltd. ...Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE GURDEV SINGH Present: Mr. Rajesh Sethi, Advocate, for Ms. Urvashi Duggha, Advocate, for the revenue. ORDER Mr. Santosh Aggarwal, Advocate with Mr. A.C. Jain, Advocate, for the assessee. 1.The revenue has preferred this appeal under Section 260A ofIncome Tax Act, 1961 (for short, “the Act”) against the order dated16.12.2005 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D'in ITA No. 3386/DEL/1999 for the assessment year 1995-96, proposing toraise the following substantial questions of law:- “(i) Whether the Hon'ble ITAT has erred in law in restrictingthe disallowance upto the extent of Rs. 54,082/- only andthe disallowance upto the extent of Rs. 54,082/- only and confirming the deletions of Rs. 54,082/- as ordered by theCIT (A) on account of disallowances made by theAssessing Officer regarding foreign tour expenses of Mrs.Tapedar w/o Sh. K.C. Tapedar (MD) for which noevidence was led with regard to the nexus thereof withbusiness. ITA No. 539 of 2006 (O&M) (ii)Whether the Hon'ble ITAT has erred in law in confirmingthe order of the CIT (A) in which the disallowance of Rs.2,87,382/- made by the Assessing Officer on account ofForeign Tour of Sh. K.C. Tapedar (MD) was deleted. the order of the CIT (A) in which the disallowance of Rs.2,87,382/- made by the Assessing Officer on account ofForeign Tour of Sh. K.C. Tapedar (MD) was deleted. (iiiWhether the Hon'ble ITAT has erred in law in confirmingthe order of the CIT (A) in which the disallowance of Rs.5,56,109/- made by the Assessing Officer on account ofcommission paid to Managing Director and theExecutives, was deleted. the order of the CIT (A) in which the disallowance of Rs.5,56,109/- made by the Assessing Officer on account ofcommission paid to Managing Director and theExecutives, was deleted. (iv) Whether the Hon'ble ITAT has erred in law in confirmingthe order of the CIT (A) in which the disallowance of Rs.4,43,400/- made by the Assessing Officer on account ofpersonal use of car was deleted. the order of the CIT (A) in which the disallowance of Rs.4,43,400/- made by the Assessing Officer on account ofpersonal use of car was deleted. (v)Whether the Hon'ble ITAT has erred in law in confirmingthe order of the CIT (A) in which the disallowance of Rs.65,805/- made by the Assessing Officer on account ofsalary of two retrenched employees was deleted.the order of the CIT (A) in which the disallowance of Rs.65,805/- made by the Assessing Officer on account ofsalary of two retrenched employees was deleted. This appeal was ordered to be heard alongwith ITA No. 362 of2004 which has been decided today by a separate order. In view of the order passed in ITA No. 362 of 2004, nosubstantial questions of law arise. Dismissed. (ADARSH KUMAR GOEL) JUDGE October 29, 2009 prem (GURDEV SINGH ) JUDGE