In the High Court of Punjab and Haryana, Chandigarh. ITA No.169 of 2004 Date of Decision: 06.02.2009 The Commissioner of Income Tax ....Appellant. Versus M/s. The Nakodar Co-op. Sugar Mills Ltd. ....Respondent. Coram:- Hon'ble Mr.Justice J.S. Khehar Hon'ble Mr. Justice Nawab Singh Present: Mr. Rajesh Sethi, Advocate for the appellant. Mr. M.R. Sharma, Advocate for the respondent. ... J.S. Khehar, J. (Oral). Learned counsel for the rival parties are agreed, that the controversy raised through the instant appeal has been decided by a Division Bench of this Court against the Revenue in Commissioner of Income Tax Vs. Doaba Co-operative Sugar Mills Ltd. (1998) 230 ITR 774. In view of the above, the instant appeal is dismissed in terms of the decided case referred to in the foregoing paragraph. ( J.S. Khehar ) Judge ( Nawab Singh ) Judge. 06.02.2009 sk.