IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No. 29 of 1981 (O&M) Date of decision: October 27, 2009 The Commissioner of Income Tax, Patiala ...Appellant Versus The Roadmaster Industries of India (P) Limited, Rajpura ...Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE GURDEV SINGH Present: None for the revenue. Mr. Raj Kamal, Advocate, for the assessee. ORDER This order may be read in continuation of order dated 17.9.2004 by the Division Bench and order dated 3.7.2009 by the Full Bench. In view of the judgment of the Full Bench dated 3.7.2009 in Commissioner of Income-Tax Versus Roadmaster Industries of India (P.) Limited, [2009] 315 ITR 66 (P&H), the questions referred are answered in favour of the revenue and against the assessee. Reference is disposed of accordingly. (ADARSH KUMAR GOEL) JUDGE October 27, 2009 (GURDEV SINGH ) prem JUDGE