The Commissioner Of Income Tax, Jalandhar-Ii, Jalandhar v. M/S. Hind Samachar Printing Press, Pucca Bagh, Hindsamachar Street, Jalandhar

In the High Court of Punjab & Haryana at Chandigarh ITA No. 397 of 2008 (O&M)Date of decision : 12.8.2008 The Commissioner of Income Tax, Jalandhar-II, Jalandhar vs M/s. Hind Samachar Printing Press, Pucca Bagh, Hindsamachar Street, Jalandhar .....Appellant ..... Respondent Coram:Hon'ble Mr. Justice Hemant GuptaHon'ble Mr. Justice Rajesh Bindal Present: Mr. Sanjeev Bansal, Advocate, for the appellant. Hemant Gupta J. The revenue is in appeal against the order passed by the IncomeTax Appellate Tribunal, Amritsar Bench, Amritsar (for short, “theTribunal”), in I.T.A. No.384(ASR)/2006 dated 7.9.2007 for the assessmentyear 2000-01, raising the following substantial question of law:- “Whether on the facts and in the circumstances of thecase, the Tribunal was right in law to hold the return valideven though it was not signed by the person required u/s140 (cc) of the Income Tax Act.?” The said question of law does not arise in view of the DivisionBench judgment rendered in CWP No.2715 of 2006 titled as HindSamachar Limited vs Union of India and others, decided on 11.3.2008. In view of the above said order, the present appeal is dismissedwith no order as to costs. (Hemant Gupta) Judge 12.8.2008vs. (Rajesh Bindal)Judge