In the High Court for the States of Punjab and Haryana at Chandigarh … ITA No. 455 of 2007 Date of decision: 15.2.2008 The Commissioner of Income Tax Jalandhar-1, Jalandhar ..Appellant Versus M/s Cheema Filling Station, Dasuya .. Respondent Coram: Hon’ble Mr.Justice Satish Kumar Mittal Hon'ble Mr.Justice Rakesh Kumar Garg Present: Mr.Sanjiv Bansal, Advocate for the appellant-Revenue. Rakesh Kumar Garg,J For orders- see ITA No. 454 of 2007-The Commissioner of Income Tax Jalandhar-1,Jalandhar versus M/s Cheema Filling Station, Dasuya. RAKESH KUMAR GARG) JUDGE February15,2008 (SATISH KUMAR MITTAL) nk JUDGE