IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R. No. 160 of 1999 Date of decision: 28.8.2009 The Commissioner of Income-tax, Jalandhar. ......Appellant Vs. Shri Rakesh Kumar, Nagesh Hosiery Exports, Civil Lines, Ludhiana. ... Respondent CORAM:- HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MRS.JUSTICE DAYA CHAUDHARY PRESENT: Mr.K.K.Mehta, Senior Standing Counsel for revenue. **** ADARSH KUMAR GOEL, J. (Oral) 1. The following question of law has been referred for opinion of this Court arising out of order of the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, dated 22.11.1990 in ITA No. 522 of 1991 for assessment year 1981-82: “ Whether on the facts and in the circumstances of the case, ITAT is right in law in upholding the order of the ld CIT(A) who deleted the penalty of Rs.1,12,294/- levied u/s 271(1)(c) of he Income- tax Act, 1961?” 2. Learned counsel for the revenue states that the issue has been settled under 'Kar Vivad Samadhan Scheme' for the assessment year in I.T.R. No. 160 of 1999 [2] question, as per Certificate dated 25.2.1999 issued by the Commissioner of Income Tax, Ludhiana under Section 90(2) read with Section 91 of the Finance Act No.2 of 1998. 3. In view of above, this reference is dismissed as having been rendered infructuous, as prayed. (ADARSH KUMAR GOEL) JUDGE (DAYA CHAUDHARY) August 28, 2009 JUDGE raghav I.T.R. No. 160 of 1999 [3] I.T.R. No. 160 of 1999 [4]