The Commissioner Of Incometax-Faridabad v. Sh. Nepal Singh

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.51 of 2008 Date of decision: 11.4.2008 The Commissioner of IncomeTax-Faridabad Versus ......Appellant Sh. Nepal Singh,s/o Sh. LikhyRam, Village sJharsaintly, Ballabgarh, Faridabad ......Respondent CORAM:-HON'BLE MR.JUSTICE SATISH KUMAR MITTALHON'BLE MR.JUSTICE RAKESH KUMAR GARG * * * Present:Mr. Yogesh Putney, Advocate for the appellant-revenue. * * * Rakesh Kumar Garg, J . 1.The revenue has filed the present appeal under Section 260Aof the Income-tax Act, 1961 (hereinafter referred to as the “Act”) againstthe order dated 29.3.2007 passed by the Income-Tax Appellate Tribunal,Delhi Bench 'I', in ITA No.2768/Del/2005 for the assessment year 2002-03raising the following substantial question of law:- “Whether on the facts and circumstances of the case,the Hon'ble ITAT is right in holding that if the litigationwas pending before a Court and had not attained finality,interest would not accrue and could be subjected to taxonly when it was finally determined?” 2.The appeals of the revenue raising the similar question of lawas raised in this appeal have already been dismissed by this Court vide judgement dated 26.3.2008 passed in ITA No.490 of 2007 and otherconnected matters.3.In the light of the above fact, no substantial question of lawsurvives for our consideration in this appeal and accordingly, we decline toentertain the present appeal. Hence, this appeal is without any merit andthe same is dismissed. (RAKESH KUMAR GARG) JUDGE April 11, 2008ps (SATISH KUMAR MITTAL) JUDGE