IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 459 of 2010 Date of Decision: 20.9.2010 The Commissioner of Income Tax-I ....Appellant. Versus M/s Punjab State Warehousing Corp. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This order will dispose of ITA Nos. 459 and 460 of 2010 as common questions are involved. 2. ITA No. 459 of 2010 is an appeal by the revenue under Section 206A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh passed in ITA No. 427/Chandi/2008 dated 23.9.2009, for the assessment year 2006-07, proposing following substantial questions of law:- “1. Whether on the facts and in the circumstances of the case the Hon'ble ITAT was right in law in allowing relief to the assessee on the basis of the material which was not produced before the A.O? ITA No. 459 of 2010 -2- 2. Whether on the facts and in the circumstances of the case the Hon'ble ITAT was right in law in allowing relief to the assessee without appreciating the fact that the amount was due from the employees who were still in service with the assessee?” 2. Learned counsel for the revenue fairly states that the matter is covered against the revenue by orders of this Court dated 13.9.2010 and 14.9.2010 in ITA Nos. 435 and 436 of 2010 (The Commissioner of Income Tax-I v. M/s Punjab State Warehousing Corp). 3. Accordingly, these appeals are dismissed. (ADARSH KUMAR GOEL) JUDGE September 20, 2010 (AJAY KUMAR MITTAL) gbs JUDGE IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 460 of 2010 Date of Decision: 20.9.2010 The Commissioner of Income Tax-I ....Appellant. Versus M/s Punjab State Warehousing Corp. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. ADARSH KUMAR GOEL, J. For orders, see ITA No. 459 of 2010 (The Commissioner of Income Tax-I v. M/s Punjab State Warehousing Corp). (ADARSH KUMAR GOEL) JUDGE September 20, 2010 (AJAY KUMAR MITTAL) gbs JUDGE