The Commissioner Of Income-Tax, Patiala v. M/S Satnam Oil Mills Ltd. Patran (Pb

Income-tax Appeal No.419 of 2010 **** IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Income-tax Appeal No.419of 2010 Date of decision: 3.2.2011 The Commissioner of Income-Tax, Patiala ...Appellant Versus M/s Satnam Oil Mills Ltd. Patran (Pb.) ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant. **** ADARSH KUMAR GOEL, J (Oral). 1.This order shall dispose of Income Tax Appeals No.418and 419 of 2010 as it is stated that both the appeals involve commonquestion. 2.ITA No.419 of 2010 has been preferred by the revenueunder Section 260-A of the Income Tax Act, 1961 against the orderdated 30.7.2009 of the Income Tax Appellate Tribunal, ChandigarhBench 'A', Chandigarh in I.T.A. No.568/Chd/2009 for the assessmentyear 2004-05 proposing to raise following substantial question oflaw:- i)Whether in the facts and circumstances of the case,the ld. ITAT was right in law in dismissing the Revenue's appeal without adjudicating on merits,ignoring the fact that the Assessing Officer, prior tothe directions given u/s 263, had failed to apply hismind to the case in all perspectives and that theDepartmental Appeal against the ITAT's order dated31.12.2008 is still pending with the Hon'ble HighCourt of Punjab & Haryana at Chandigarh [ITANo.373/2009]” Notice of motion. 3.Mr. Pankaj Jain, Advocate accepts notice on behalf ofrespondent. 4.Learned counsel for the parties state that matter iscovered by order of this Court dated 30.4.2010 in ITA No.373 of2009 (The Commissioner of Income-tax, Patiala Vs. M/s SatnamOil Mills Ltd.). Accordingly, these appeals are disposed of in thesame terms and the matter is remanded to the CIT(A) for furtherproceedings in accordance with law. The assessee may appearbefore the CIT(A) on 28.3.2011. (Adarsh Kumar Goel) Judge February 03, 2011Pka (Ajay Kumar Mittal) Judge