Income Tax Appeal No. 219 of 2003 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 219 of 2003 Date of decision: 1.12.2010 M/s. K.D. Enterprises, Ludhiana --- Appellant Versus I.T.O. Ward 1(3), Ludhiana --- Respondent --- CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Mr. S.K. Mukhi, Advocate for the appellant-assessee. Mr. Rajesh Katoch, Standing Counsel for the respondent-Revenue. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short “the Act”) has been filed by the assessee against the order dated 21.2.2003, passed by the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh (in short “the Tribunal”) in ITA No. 225/CHD/2002, relating to the assessment year 1997-98. Income Tax Appeal No. 219 of 2003 2 Learned counsel for the parties are agreed that in view of dismissal of Income Tax Appeal No. 251 of 2006, vide detailed order of even date, the present appeal is rendered infructuous and may be dismissed as such. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) December 1, 2010 JUDGE *rkmalik*