IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R No.528 of 1995 Date of decision:22.11.2006 The Commissioner of Income Tax, Amritsar ...Petitioner Versus M/S Bharat Industries, Dina Nagar ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE RAJESH BINDAL Present: Dr.N.L.Sharda, Advocate for the revenue. **** JUDGMENT Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench Amritsar arising out of its order dated 4.3.1993 passed in I.T.A.No.386(ASR)/1988, in respect of the assessment year 1985-86. “Whether on the facts and in the circumstance of the case, the Tribunal is right in law in confirming the order of the CIT(A) deleting the disallowance of Rs.59,794/- made by the ITO under Section 37(3A) of the Income- tax Act, 1961? Learned counsel for the Revenue points out that question of disallowance of commission on sales has been earlier gone into by this court in the case of CIT Vs. M/S Knit Foulds (P) Ltd., Kapurthala, ITR No.588 of 1995 decided on 17.1.2005 wherein the same has been answered against the revenue and in favour of the assessee. In view of the above, the question referred is answered against the Revenue and in favour of the assessee. (Adarsh Kumar Goel) Judge November 22,2006 (Rajesh Bindal) Pka Judge