ITA No.845 of 2010 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.845 of 2010 Date of decision: 19.5.2011 Commissioner of Income Tax, Jalandhar I, Jalandhar ... Appellant Versus M/s Doaba Cooperative Sugar Mills Limited, Nawanshahr ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Vivek Sethi, Sr.Standing counsel for the appellant. Adarsh Kumar Goel, ACJ. This order will dispose of ITA Nos.845 and 846 of 2010 as both the appeals involve common question. ITA No.845 of 2010 has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (‘the Act’) against the order of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No.502(ASR)/2000 for the assessment year 1997-98, claiming following substantial questions of law:- “i) Whether on the facts and in the circumstances of the case, the ITAT is right in law in expressing the plain divergence from the earlier view held by the Divisional bench of the jurisdictional High Court in Karnal Cooperative Sugar Mills Limited, (2001) 253 ITR 659 1 ITA No.845 of 2010 (P&H) as held in the case of the Budhewal Cooperative Sugar Limited v. CIT 225 CTR 261 (P&H)? ii) Whether on the facts and in the circumstances and in law a cooperative society, engaged in the business of manufacturing and sale of sugar out of sugarcane can be said to be engaged in the marketing of the agricultural produce of its members within the meaning of section 80-P (2) (a) (iii) of the Income Tax Act, 1961?” Learned counsel for the revenue fairly states that the matter is covered against the revenue by judgment of this Court in The Budhewal Cooperative Sugar Limited v. CIT, 225 CTR 261. Accordingly, these appeals are dismissed. (Adarsh Kumar Goel) Acting Chief Justice May 19, 2011 (Ajay Kumar Mittal) ‘gs’ Judge 2 ITA No.845 of 2010 3