The Commissioner Of Income Tax Ii, Amritsar v. Dr. Harbinder Singh, L/H Of Late S.santokh Singh

In the High Court of Punjab and Haryana at Chandigarh … ITA No.599 of 2009(O&M) Date of decision: January 15,2010 The Commissioner of Income Tax II, Amritsar Versus Dr. Harbinder Singh, L/H of late S.Santokh Singh .. Appellant ..Respondent Coram: Hon’ble Mr.Justice M.M.KumarHon'ble Mr.Justice Jitendra ChauhanHon'ble Mr.Justice Jitendra Chauhan Present:Mr. Sukant Gupta Advocate for Ms. Naveender P.K.Singh, Advocate for the appellant-Revenue. 1.To be referred to the Reporters or not ?2.Whether the judgment should be reported inthe Digest ?2.Whether the judgment should be reported inthe Digest ? M.M.KUMAR,J. This is an appeal filed under Section 260-A of the Income TaxAct, 1961(for brevity,”the Act”) against the order dated 30.12.2008 passedby the Income Tax Appellate Tribunal, Amritsar Bench Amritsar (forbrevity,”the Tribunal') in ITA No. 594/ASR/2008 in respect of AssessmentYear 1998-99 dismissing the appeal filed by the Revenue. With the instantappeal, the revenue has also moved an application under Section 5 of theLimitation Act, 1963 ( for brevity,”1963 Act') for condonation of delay infiling of the present appeal. At the hearing, we have confronted the learned counsel for theappellant with the judgment dated 12.1.2010 passed by us in ITA No. 654of 2009(O&M) titled as The Shergarh Co-op L&C Society Ltd. VersusThe Income Tax Officer, Ward II(2), Muktsar. However, he has remained unable to satisfy us as to how provisions of Section 5 of the 1963 Act canbe invoked in view of the judgment rendered by Hon'ble the Supreme Courtin the case of Commissioner of Customs & Central Excise v. HongoIndia (P) Ltd., (2009) 5 SCC 791 The aforesaid view of the Supreme Courthas been followed by us in the judgment dated 12.1.2010 rendered in ITANo.654 of 2009(O&M). Accordingly, the instant appeal fails and the same isdismissed. A copy of order dated 12.1.2010 rendered in ITA No. 654 of2009 be also attached with the record of this appeal. (M.M.KUMAR) JUDGE January 15,2010 nk (JITENDRA CHAUHAN) JUDGE