IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.5 of 1991 Date of decision: 02.11.2006 The Commissioner of Income Tax, Haryana, Rohtak ---Applicant Vs. M/s Sardana Cloth Store, Palwal. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. Yogesh Putney, Advocate for the revenue. ----- ORDER: Following question of law has been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi, arising out of its order dated 27.10.1989 in I.T.A. No.5956/Del/86 in respect of assessment year 1983-84:- “Whether on the facts and in the circumstances of the case, the Tribunal has been right in law in directing the Income-tax Officer to accord benefit of registration in terms of Section 185 (1) (a) of the I.T.Act, 1961 in respect of assessment year 1982- 83.” Learned counsel for the revenue states that identical question has been adjudicated upon and decided against the revenue by this Court in case of the assessee for the assessment year 1982-83 on 30.11.2004 in I.T.R. No.72 of 1987 The Commissioner of Income-tax Haryana, Rohtak v. M/s Sardana Cloth Store, Palwal.. In view of above, the question referred is answered against the revenue and in favour of the assessee. ( ADARSH KUMAR GOEL ) JUDGE November 02, 2006 ( RAJESH BINDAL ) ashwani JUDGE