In the High Court of Punjab and Haryana at Chandigarh ITA No. 555 of 2006 Date of Decision: 05.04.2007 The Commissioner of Income Tax-III, Ludhiana …Petitioner Versus M/s Oswal Woolen Mills Ltd., Ludhiana …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE RAJESH BINDAL Present: Mr. Vivek Sethi, Advocate, for Mr. Sanjeev Bansal, Advocate, for the appellant-revenue. ORDER M.M. KUMAR, J. For the detailed reasons mentioned in the order of even date, passed in I.T.A. No. 552 of 2006, titled as The Commissioner of Income Tax-III, Ludhiana v. M/s Oswal Woolen Mills Ltd., Ludhiana, this appeal also fail and accordingly dismissed. (M.M. KUMAR) JUDGE (RAJESH BINDAL) April 5, 2007 JUDGE ITA No. 555 of 2006 Pkapoor 2