C I T v. M/S Harayan Telecom Ltd.

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TAs- 469 & 487- 2008 ( O&M) Dat e of deci si on: - 29. 09. 2016 Commi ssi oner of I ncome Tax, Roht ak . . . Appel l ant Ver sus M/ s Har yana Tel ecom Lt d.

. . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE DEEPAK SI BAL Pr esent : - Mr . I nder pr eet Si ngh, Advocat e, f or t he appel l ant .

Mr . Pankaj Jai n, Seni or Advocat e, wi t h Mr . Sachi n Bhar dwaj , Advocat e, and Mr . Di vya Sur i , Advocat e, f or t he r espondent .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel appear i ng on behal f of t he appel l ant st at es t hat t he quest i on of l aw r ai sed i n t he appeal s i s cover ed agai nst t he appel l ant / depar t ment by t he j udgement of a Di vi si on Bench of t hi s Cour t i n I TA- 776- 2008 t i t l ed as Si kander Cot t on Oi l and Gener al Mi l l s Vs Commi ssi oner of I ncome Tax, Bat hi nda, Punj ab dat ed 02. 07. 2014.

2.

The appeal s ar e accor di ngl y di smi ssed. ( S. J. VAZI FDAR) CHI EF JUSTI CE ( DEEPAK SI BAL) JUDGE

29. 09. 2016 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2016.09.30 14:34 I attest to the accuracy and authenticity of this document chandigarh