Pr.Commissioner Of Income Tax -2 Chandigarh v. Sh Janmeja Singh Sekhon House No.961 Sec 39-A Chd

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I NCOME TAX APPEAL No. 498 of 2017 ( O&M) DATE OF DECI SI ON: 17. 02. 2018 Pr . Commi ssi oner of I ncome- Tax- 2, Chandi gar h .... . Appel l ant ver sus Sh. Janmej a Si ngh Sekhon . . . . . Respondent CORAM: - HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE AVNEESH JHI NGAN Pr esent :

Ms. Ur vashi Dhugga, Advocat e f or t he appel l ant . .

S. J. VAZI FDAR, CHI EF JUSTI CE: ( Or al ) Thi s i s an appeal agai nst t he or der of t he Tr i bunal uphol di ng t he deci si on of t he CI T. The mat t er per t ai ns t o t he Assessment Year 2007- 08.

2.

Ms. Dhugga f ai r l y i nvi t es our at t ent i on t o t he j udgment of t he Supr eme Cour t i n Commi ssi oner of I ncome Tax vs. Bal bi r Si ngh Mai ni , [ 2017] 398 I TR 531 ( SC) , whi ch cover s t he case agai nst t he appel l ant / r evenue. 3.

The appeal i s, t her ef or e, di smi ssed. ( S. J. VAZI FDAR) CHI EF JUSTI CE ( AVNEESH JHI NGAN) JUDGE

17. 02. 2018 par kash NOTE:

Whet her speaki ng/ non- speaki ng: Speaki ng Whet her r epor t abl e: YES/ NO Parkash Chand 2018.02.17 14:25 I attest to the accuracy and integrity of this document

Parkash Chand 2018.02.17 14:25 I attest to the accuracy and integrity of this document