IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.7 of 2008 Date of decision: 28.3.2008 The Commissioner of Income Tax-Faridabad ......Appellant Versus Shri Mool Chand, HUF, s/o Sh. Narain Singh, Village Jharsaintly, Ballabgarh ......Respondent CORAM:- HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG * * * Present: Mr. Yogesh Putney, Advocate for the appellant-revenue. * * * Rakesh Kumar Garg, J . 1. The revenue has filed the present appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) against the order dated 29.3.2007 passed by the Income-Tax Appellate Tribunal, Delhi Bench 'I', in ITA No.2769/Del/2005 for the assessment year 2002-03 raising the following substantial question of law:- “Whether on the facts and circumstances of the case, the Hon'ble ITAT is right in holding that if the litigation was pending before a Court and had not attained finality, interest would not accrue and could be subjected to tax only when it was finally determined?” 2. The appeals of the revenue raising the similar question of law as raised in this appeal have already been dismissed by this Court vide judgement dated 26.3.2008 passed in ITA No.490 of 2007 and other connected matters. ITA No.7 of 2008 -2- 3. In the light of the above fact, no substantial question of law survives for our consideration in this appeal and accordingly, we decline to entertain the present appeal. Hence, this appeal is without any merit and the same is dismissed. (RAKESH KUMAR GARG) JUDGE 28.3. 2008 (SATISH KUMAR MITTAL) ps JUDGE