ITA No.349 of 2007 1 In the High Court for the States of Punjab and Haryana at Chandigarh … ITA No.349 of 2007 Date of decision:12.3.2008 The Commissioner of Income Tax -II,Chandigarh Appellant Versus M/s R.P.S.Hotels(P) Ltd. Chandigarh .. Respondent Coram: Hon’ble Mr.Justice Satish Kumar Mittal Hon'ble Mr.Justice Rakesh Kumar Garg Present: Mr.S.K.Garg Narwana,Advocate for the Revenue-appellant. Ms.Karnika Bhurjee, Advocate for Ms.Radhika Suri, Advocate for the respondents. Rakesh Kumar Garg,J 1. The Revenue has filed the present Appeal under Section 260A of the Income Tax Act, 1961(for short ‘the Act’) against the order of the Income Tax Appellate Tribunal, Chandigarh , Bench ‘B’ Chandigarh (for short ‘the Tribunal’), dated 22.9.2005 passed in ITA No.26/CHANDI/2004 for the Assessment Year 2000-01 raising the following substantial question of law: - “Whether on the facts and in the circumstances of the case and in law, the order of the ITAT is perverse as the ITAT has failed to appreciate the fact that the CIT(A) ITA No.349 of 2007 2 restricted the food cost ratio to 53 % only on conjectures and surmises and without any evidence, whereas the Assessing Officer had based its order on the basis of results of 16 hotels/restaurants.” ITA No.496 of 2005 in which similar question of law on similar facts was raised by the Revenue has been dismissed by this Court by judgment of even date. Following the same reasoning, we find no ground to interfere in the order of the Tribunal. No question of law arises in this appeal for our determination. Dismissed. (RAKESH KUMAR GARG) JUDGE March 12,2008 (SATISH KUMAR MITTAL) nk JUDGE