ITA No. 170 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 170 of 2010 Date of Decision 20.05.2010 The Commissioner of Income Tax, Faridabad. -----Petitioner Versus M/s Puneet Udyog, Plot No. 37E Sector-6, Faridabad ---Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Urvashi Dhugga, Advocate for the appellant. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. Kumar, J. The instant appeal filed under Section 260-A by the Revenue is directed against the order dated 17.04.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F' New Delhi (for brevity 'the Tribunal') in ITA No. 117/D/2008 for the assessment year 2004-05. The Revenue has claimed various questions of law. However, at the outset, we ask the learned counsel for the Revenue ITA No. 170 of 2010 -2- that in respect of the same assessee-respondent, the Revenue had earlier filed appeal in ITA No. 337 of 2009 for assessment year 2003- 04 and the same was dismissed by this Bench on 16.02.2010. In that case, CIT-A has deleted the addition of Rs. 34,60,650/- and order was upheld by the Tribunal. Similar facts although with different figures have been noticed by the Tribunal in its order. On account of the similarity in the order passed by the Tribunal, we are of the considered view that this appeal also has to meet the same fate as was that of ITA No. 337 of 2009 concerning assessment year 2003- 04. Accordingly, the appeal fails and same is dismissed. (M.M. KUMAR) JUDGE (JITENDRA CHAUHAN) JUDGE May 20, 2010 Atul ITA No. 170 of 2010 -3-