M/S Maltex Malsters Ltd v. Commissioner Of Income Tax Patiala And ANR

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TA- 146- 2016 ( O&M) Dat e of deci si on: - 16. 02. 2017 M/ s Mal t ex Mal st er s Lt d. , Pat i al a . . . Appel l ant Ver sus Commi ssi oner of I ncome Tax, Pat i al a and anot her . . . Respondent s CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE ANUPI NDER SI NGH GREWAL Pr esent : - Mr . Abhi shek Sanghi , Advocat e, f or t he appel l ant .

Mr . Zor a Si ngh Kl ar , Advocat e, f or t he r espondent s.

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Thi s i s an appeal agai nst t he or der of t he I ncome Tax Appel l at e Tr i bunal i n r espect of t he assessment year 2010- 2011. 2.

The mat t er st ands cover ed i n f avour of t he appel l ant - assessee i n vi ew of our or der and j udgement dat ed 16. 09. 2016 i n t he appel l ant ' s I TA- 581- 2008 whi ch was i n r espect of t he assessment year 2004- 2005. I n al l r espect s, t he mat t er i s t he same.

3.

The quest i on of l aw r ai sed i n t hi s appeal i s answer ed i n f avour of t he appel l ant .

4.

The appeal i s accor di ngl y al l owed i n t he same t er ms as I TA- 581- 2008.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( ANUPI NDER SI NGH GREWAL) JUDGE

16. 02. 2017 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2017.02.17 14:34 I attest to the accuracy and authenticity of this document chandigarh