IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 583 of 2009 Date of Decision 16.03.2010 Commissioner of Income Tax-I, Ludiana ---Appellant Versus M/s Saluja Exim Ltd., Ludhiana, (Now M/s SEL Manufacturing Co. Ltd. GT Road, Dhandari Kalan, Ludhiana) ---Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Vivek Sethi, Advocate for the Revenue-appellant Ms. Radhika Suri, Advocate, for the assessee-respondent. M.M. Kumar, J. For orders see detailed order of even date passed in ITA No. 581 of 2009. (M.M. KUMAR) JUDGE (JITENDRA CHAUHAN) JUDGE March 16, 2010 Atul