IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.728 of 2008 Date of Decision:-16.3.2009 Commissioner of Income Tax, Chandigarh-II ---Appellant Versus M/s Sikh Educational Society, Sector 26-A, Chandigarh ---Respondent CORAM:- HON'BLE MR.JUSTICE J.S.KHEHAR HON'BLE MR.JUSTICE NAWAB SINGH Present:- Ms.Urvashi Dhugga, Advocate for the appellant. J.S.KHEHAR, J.(ORAL) Learned counsel for the appellant very fairly acknowledges that the Income Tax Appellate Tribunal while adjudicating upon the appeal preferred by the Revenue placed reliance on an earlier decision of the Tribunal in the case of Haryana CM Relief Fund (ITA Nos.600 & 601/CHD of 2006, decided on 25.4.2007). Learned counsel for the appellant further points out that an appeal filed by the Revenue as against the order passed in the case of Haryana CM Relief Fund came up for consideration before this Court in ITA No.609 of 2007 wherein the appeal preferred by the Revenue has been dismissed on 15.12.2008. Since the controversy raised in the instant appeal on the proposition of law canvassed on behalf of the appellant is identical as raised in ITA No.609 of 2007, we are satisfied that the instant appeal deserves to be dismissed in the same terms as in ITA No.609 of 2007. Ordered accordingly. (J.S.Khehar) Judge (Nawab Singh) 16.3.2009 Judge AS