IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No.182 of 1996 Date of decision: 19.9.2006 The Commissioner of Income Tax, Jalandhar ....Petitioner versus M/s Rattan Singh Mann Singh, Malout Respondent. CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: Dr. N.L.Sharda, Advocate, for the revenue. JUDGMENT: Following question of law has been referred for opinion of this Court by the Income Tax Tribunal, Amritsar Bench, Amritsar, arising out of its order dated 2.5.1995 in ITA No.310/ASR/1993, in respect of assessment year 1991-92:- “Whether on the facts and in the circumstances of the case, the Ld. ITAT is right in law in deleting the penalty imposed under section 271D at Rs.2,17,829/- confirmed by the CIT(A) relying upon its earlier decision which has not been final?” The Tribunal decided the issue against the revenue following its judgment in the case of M/s Harpal Singh Jaswant Singh. We have already affirmed the judgment of the Tribunal in the case of M/s Harpal Singh Jaswant Singh, vide our order dated 13.9.2006 in ITR No.146 of 1995 (The CIT, Jalandhar v. M/s Harpal Singh Jaswant Singh, Malout). In view of the above, the question referred is answered against the revenue and in favour of the assessee. (Adarsh Kumar Goel) Judge Sept.19, 2006 (Rajesh Bindal) 'gs' Judge