The Commissioner Of Income-Tax, Patiala v. M/S Central Machinery Co.(P) Ltd.ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.C.No.19 of 1989 The Commissioner of Income-tax, Patiala Versus .....PETITIONER M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT I.T.C.No.35 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONERVersus M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT I.T.C.No.47 of 1989 The Commissioner of Income-tax, Patiala Versus .....PETITIONER Shri Varinder Kumar Malik Prop.M/s Arvind Tools & Traders, Ludhiana ....RESPONDENT I.T.C.No.50 of 1989 The Commissioner of Income-tax, Patiala Versus .....PETITIONER M/s R.K.Goel & Sons (HUF), Ludhiana ....RESPONDENT The Commissioner of Income-tax, Patiala Versus .....PETITIONER Shri S.C.Garg (HUF) Ludhiana ....RESPONDENT I.T.C.No.53 of 1989 The Commissioner of Income-tax, Patiala Versus .....PETITIONER M/s A.K.Steels, Ludhiana ....RESPONDENT I.T.C.No.54 of 1989 The Commissioner of Income-tax, Patiala Versus .....PETITIONER Shri Shanti Sarup Chopra, Ludhiana ....RESPONDENT The Commissioner of Income-tax, Patiala Versus .....PETITIONER M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT DATE OF DECISION: MARCH 03, 2008 CORAM:HON'BLE MR.JUSTICE SATISH KUMAR MITTALHON'BLE MR.JUSTICE RAKESH KUMAR GARG--- Present:Mr.Sanjiv Bansal, Advocate,for the revenue. Mr.Akshay Bhan, Advocate,for the assessee... SATISH KUMAR MITTAL, J. (Oral) This order shall dispose of ITC Nos.19,35,47,50,52,53,54 of1989 and 76 of 1995. During the course of arguments, Mr.Sanjiv Bansal, learnedcounsel for the revenue states that in all these cases pure questions of factsare involved and no referable substantial question of law arises from theimpugned order passed by the Income Tax Appellate Tribunal (hereinafterreferred to as `the Tribunal'). In view of the aforesaid stand taken by the revenue, all thesecases are dismissed as no referable substantial question of law is arisingout of the impugned order passed by the Tribunal. (SATISH KUMAR MITTAL) JUDGE (RAKESH KUMAR GARG) JUDGE