IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No. 70 of 1996 Date of Decision: 30.01.2007 M/s Bharat Overseas Constn.Pvt. Ltd. ...Petitioner Vs. The Commissioner of Income-tax, Patiala ...Respondent CORAM Hon'ble Mr. Justice M.M.Kumar, Hon'ble Mr.Justice Vinod K.Sharma Present: Mr.S.K.Garg Narwana, Advocate, for the revenue. M.K.Kumar J . (Oral) Learned counsel for the assessee has failed to appear. Accordingly the questions are returned unanswered. (M.M.Kumar) Judge (Vinod K.Sharma) 30.01.2007 Judge rp