The Commissioner Of Income Tax-Ii Ludhiana v. Sh.sohan Lal Jindal
High Court
17 Nov 2008 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax-Ii Ludhiana v. Sh.sohan Lal Jindal
Date of order
17 Nov 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-Ii Ludhiana v. Sh.sohan Lal Jindal, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: (4) The appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ITA No.513 of 2008 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No.513 of 2008 Date of decision 17.11.2008.
The Commissioner of Income Tax-II Ludhiana
...... Appellant
versus
Sh.Sohan Lal Jindal
...... Respondent.
CORAM :- HON'BLE MR.JUSTICE ADARSH KUMAR GOEL. HON'BLE MR.JUSTICE L.N.MITTAL.
Present : Mr. Rajesh Sethi, Senior Standing Counsel for the Revenue.
ADARSH KUMAR GOEL,J.(Oral).
(1) This appeal has been preferred by the revenue underSection 260A of the I.T.Act, 1961 for Asstt. Year 1998-99 against the orderof Income-tax Appellate Tribunal, Chandigarh Bench SMC, Chandigarhpassed in ITA No.630/Chandi/2007 dated 18.09-2007 proposing to raisefollowing substantial questions :
“i) Whether on the facts and in the circumstance of the casethe order of the ITAT deleting the addition of Rs.3,46,000/-
ITA No.513 of 2008 2
is perverse?”
Learned counsel for the Revenue does not dispute that appealagainst identical order of the Tribunal has been dismissed by this Courtbeing ITA No. 487 of 2007 Commissioner of Income Tax-II Ludhiana vs.Tilak Raj, decided on 20.5.2008.
(3) In view of the above, we are unable to hold that any substantialquestion of law arises for consideration.
(4) The appeal is dismissed.
(ADARSH KUMAR GOEL) JUDGE
November 17, 2008sv
( L.N. MITTAL ) JUDGE
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