The Commissioner Of Income Tax-I v. M/S Punjab State Warehousing Corp

ITA No. 436 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH The Commissioner of Income Tax-I Versus M/s Punjab State Warehousing Corp. ITA No. 436 of 2010 Date of Decision: 14.9.2010 ....Appellant. ...Respondent. CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1.This appeal has been preferred by the revenue underSection 206A of the Income Tax Act, 1961 against the order of theIncome Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarhpassed in ITA No. 459/Chandi/2008 dated 23.9.2009, for theassessment year 2006-07, proposing following question of law:- “Whether on the facts and in the circumstances of thecase the Hon'ble ITAT was right in law in allowingrelief to the assessee without appreciating the factsthat the amount was due from Punjab Governmenton account of excess payment?” 2.Learned counsel for the revenue fairly states that thematter is covered against the revenue by order of this Court dated ITA No. 436 of 201030.7.2010 in ITA Nos. 275 and 277 of 2010. 3.Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 14, 2010(AJAY KUMAR MITTAL)gbsJUDGE