ITR No.27 of 1982 1 In the High Court of Punjab and Haryana, Chandigarh. ITR No.27 of 1982 Date of Decision: 21.01.2009 The CIT, Patiala. ....Petitioner Versus Baldev Singh ....Respondents. Coram:- Hon'ble Mr.Justice J.S. Khehar Hon'ble Mr. Justice Nawab Singh Present: Mr. Rajesh Sethi, Advocate for the petitioner. ... J.S. Khehar, J. (Oral). During the course of hearing, we invited the attention of the learned counsel for the petitioner to the decision rendered by this Court in ITR No.36 of 1984, decided on 6.2.2008 (The Commissioner of Income Tax, Patiala Vs. Amrik Singh). Having done so, we required the learned counsel for the petitioner to invite our attention to any proposition of law on the basis whereof the aforesaid decision could be treated as distinguishable from the controversy in the present reference. We also required learned counsel for the petitioner to invite our attention to any factual background on the basis of which the instant reference could be treated as raising an issue different from the one adjudicated upon in ITR No.36 of 1984. Learned counsel for the petitioner having minutely examined the decision rendered by this Court in ITR No.36 of 1984, very fairly ITR No.27 of 1982 2 acknowledges that the aforesaid decision is not distinguishable from the controversy raised in the present reference, neither on a proposition of law nor on the issue of facts. In view of the above, we are of the view that the instant reference deserves to be declined in terms of the order passed by this Court in ITR No.36 of 1984. Ordered accordingly. ( J.S. Khehar ) Judge ( Nawab Singh ) Judge. 21.01.2009 sk.