Pr. Commissioner Of Income Tax-2 Jalandhar v. Jagjit Singh Chaudhary

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TA- 227- 2016 ( O&M) Dat e of deci si on: - 06. 09. 2016 The Pr . Commi ssi oner of I ncome Tax- 2, Jal andhar . . . Appel l ant Ver sus Jagj i t Si ngh Chaudhar y . . . 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 . Vi vek Set hi , Advocat e, f or t he appel l ant .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel appear i ng on behal f of t he appel l ant admi t s t hat t he j udgement of a Di vi si on Bench of t hi s Cour t i n I TA- 200- 2013 t i t l ed as C. S. At wal Vs The Commi ssi oner of I ncome Tax, Ludhi ana and anot her dat ed 22. 07. 2015 cover s t he mat t er agai nst t he r evenue/ appel l ant . He, however , st at es t hat i n C. S. At wal Vs The Commi ssi oner of I ncome Tax, Ludhi ana and anot her , t he r evenue has f i l ed Pet i t i on( s) f or Speci al Leave t o Appeal bef or e t he Supr eme Cour t . We ar e bound by t he j udgement . 2.

I n vi ew of t he j udgement i n C. S.

At wal Vs The Commi ssi oner of I ncome Tax, Ludhi ana and anot her , t hi s appeal i s di smi ssed.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( DEEPAK SI BAL) JUDGE

06. 09. 2016 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2016.09.07 11:49 I attest to the accuracy and authenticity of this document chandigarh