The Commissioner Of Income Tax v. Market Committee, Hansi…

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH Date of decision: 12.9.2011 ITA No. 249 of 2011 (O&M) The Commissioner of Income Tax …..Appellant vs. Market Committee, Hansi…..Respondent CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTAHON’BLE MR. JUSTICE JASWANT SINGH Present: - Mr. Tejinder K. Joshi, Advocate for the appellant. HEMANT GUPTA, J (Oral) CM No. 16311-CII of 2011 For the reasons recorded in the application, delay of230 days in filing the appeal is condoned subject to all justexceptions. CM No. 16312-CII of 2011 Application is allowed. Filing of certified copies ofAnneuxres A-1 to A-4 is dispensed with. The same are taken onrecord. ITA No. 249 of 2011 Appellant is in appeal aggrieved against the orderpassed by Income Tax Appellate Tribunal, Delhi Bench on1.9.2009 holding that the contributions made by the MarketingBoard is allowable deduction and also depreciation claimed bythe assessee. The questions of law as framed in the presentappeal in para 5 arises for consideration. Learned counsel for the appellant has pointed outthat the aforesaid questions of law were also raised by the revenue inITA No. 238 of 2010 The Commissioner of Income Taxvs. Market Committee, Karnal. The said appeal was dismissed on28.7.2010 and it was found that no substantial question of lawarises for consideration. For the reason recorded in the case of MarketCommittee (supra), we do not find any substantial question oflaw arises in the present appeal. Dismissed. (HEMANT GUPTA)JUDGE 12.9.2011 (JASWANT SINGH)preeti JUDGE