In the High Court of Punjab and Haryana, Chandigarh. I.T.A.No.371 of 2006 Date of Decision: 29.1.2007 Commissioner of Income Tax-II, Chandigarh. …Petitioner. Versus Jagdish Chawla, Proprietor, M/s Sai Baba Fruit Co. …Respondent. CORAM: HON’BLE MR.JUSTICE M.M.KUMAR HON’BLE MR.JUSTICE RAJESH BINDAL Present: Mr.S.K.Garg Narwana, Advocate for the revenue. JUDGMENT M.M.KUMAR, J. (ORAL) In view of our order of even date passed in I.T.A.No.154 of 2005, this appeal is also dismissed. (M.M.KUMAR) Judge January 29, 2007 (RAJESH BINDAL) dkb Judge