IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 12.9.2011 (i) ITA No. 250 of 2011 Commissioner of Income Tax, Hisar …..Appellant vs. Jind Co-op. Sugar Mills Ltd. …..Respondent (ii) ITA No. 251 of 2011 Commissioner of Income Tax, Hisar …..Appellant vs. Jind Co-op. Sugar Mills Ltd. …..Respondent CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE JASWANT SINGH Present: - Mr. Tejinder K. Joshi, Advocate for the appellant. HEMANT GUPTA, J This order shall dispose of ITA No. 250 and 251 of 2011 arising out of a common order passed on 1.11.2010 in respect of Assessment years 2001-2002 and 2007-2008. While passing the impugned order, learned Tribunal has relied upon its earlier judgment for the assessment year 2005-2006 dated 19.6.2009. The appeal bearing ITA No. 694 of 2010 against the order passed for the assessment year 2005-2006 has since been dismissed by this Court on 14.12.2010. ITA No. 250 of 2011 In view of the said fact, we find that no substantial question of law is involved in the present appeal. Dismissed. (HEMANT GUPTA) JUDGE (JASWANT SINGH) JUDGE 12.9.2011 preeti 2