IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. Date of Decision:-14.09.2011 Income Tax Reference No.121 of 1992 The Commissioner of Income Tax, Haryana Rohtak. ......Appellant. Versus Sh. Parmanand Kalra, Kalra Niwas, G.T. Road Palwal. ......Respondent. CORAM:- HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE JASWANT SINGH Present:- Mr. Tejender K. Joshi, Advocate for the Revenue. Mr. R.P. Sawhney, Senior Advocate with Ms. Aakansha Sawhney, Advocate for the Respondents. *** HEMANT GUPTA, J.(ORAL) For detailed orders see ITR No.06 & 07 of 1991 titled as The Commissioner of Income Tax, Haryana Rohtak Vs. M/s Kalra Medical Store, G.T. Road Palwal. ( HEMANT GUPTA ) JUDGE ( JASWANT SINGH ) JUDGE September 14, 2011 Vinay