IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.61 of 2011 Date of decision: 27.4.2011 Commissioner of Income Tax. -----Appellant. Vs. Sh. Deepak Mittal. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Vivek Sethi , Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, Amritsar in ITA No.79(ASR)2010 for the assessment year 2006-07 claiming following substantial question of law:- “(i) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT is right in law in dismissing the appeal of Revenue by relying on the order of Hon’ble Punjab and Haryana High Court which is not based on the correct appreciation of the facts and circumstances of the case? I.T.A. No.61 of 2011 (ii) Whether on the facts ad in the circumstances of the case, the Hon’ble ITAT was justified in treating the assessee’s Baddi (H.P.) Unit as a manufacturer when the Hon’ble Punjab and Haryana High Court has itself observed that all critical machinery operation of chasis parts i.e. Rear Cover, Differential housing and reduction unit were being done at M/s ITL, Hoshiarpur on precision sophisticated CNC and other special purpose machines.” Learned counsel for the appellant fairly states that the matter is covered against the revenue by earlier order of this Court dated 15.12.2010 in I.T.A. No.681 of 2010 in CIT v. Sh. Deepak Mittal. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 27, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2