IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.289 of 2010 & other connected cases being ITA Nos.290 and 291 of 2010 Date of decision: 2.8.2010 Commissioner of Income Tax-II -----Appellant. Vs. M/s Punjab State Sports Council. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Urvashi Dhugga, Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, J. 1. This order will dispose of I.T.A. Nos.289 to 291 of 2010, as it is stated that identical questions are involved in all the appeals. 2. I.T.A. No.289 of 2010 has been preferred by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order dated 24.6.2009 in I.T.A. No.410/Chandi/2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-B, proposing to raise following substantial question of law:- “Whether in the facts and circumstances of the case and in law the ITAT was right in holding that the interest received has to be considered as income for I.T.A. No.289 of 2010 the purpose of section 11, 12 and 13 of the Income Tax Act, 1961.” 3. Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 31.7.2009 in I.T.A. No.666 of 2008 (Commissioner of Income Tax, Chandigarh-II v. M/s Punjab Energy Development Agency). 4. In view of above, these appeals are dismissed. 5. A photocopy of this order be placed on the files of each connected case (ADARSH KUMAR GOEL) JUDGE August 02, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2