I. T. A. No. 344 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. A. No. 344 of 2008 Date of Decision : December 22, 2008. Commissioner of Income Tax-I, Ludhiana .... Appellant Vs. M/s Eastman Industries, Ludhiana .... Respondent CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE L. N. MITTAL * * * Present : Mr. Rajesh Sethi, Senior Standing Counsel for the Revenue. Mr. Akshay Bhan, Advocate for the assessee. * * * ADARSH KUMAR GOEL, J. (Oral) : 1. On 26.09.2008, following order was passed :- “Reliance has been placed on an order of this Court dated 25.9.2008 in Commissioner of Income Tax, Rohtak v. M/s Pearey Lal & Sons (EP) Limited (I.T.A. No.221 of 2006). Notice of motion for 5.11.2008. Dasti only.” 2. We have heard learned counsel for the parties and perused the record. I. T. A. No. 344 of 2008 2 3. Learned counsel for the assessee is unable to show that the order relied upon by the Revenue is not applicable to the instant case. 4. Accordingly, this appeal is allowed in the same terms. (ADARSH KUMAR GOEL) JUDGE December 22, 2008 ( L. N. MITTAL ) monika JUDGE