IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R No.177 of 1999 Date of decision:4.12.2006 Commissioner of Income Tax (Central), Ludhiana...Petitioner Versus Mrs. Kalawati Prop. M/S Mohan Indl.C-8, Focal Point,Rajpura ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE RAJESH BINDAL Present: Mr.S.K.Garg Narwana, Advocate for the Revenue. **** JUDGMENT Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 18.8.1998 passed in I.T.A.No.1989/Chandi/91, in respect of the assessment years 1989- 90. “Whether on the facts and in the circumstance of the case, the Tribunal was right in law in confirming the order of the CIT(A) directing that the deduction u/s 32- AB of the IT Act, be allowed on new self assembled machinery? The above question has already been gone into in the case of the assessee for the assessment year 1988-89, vide judgment of this Court in Commissioner of Income Tax, Patiala Vs.M/S Hindustan Wire Product Ltd., Patiala , Rohtak, ITR No.118 of 1996, decided on 20.9.2006 wherein question has been answered against the Revenue and in favour of the assessee. In view of the above, the question referred is answered against the Revenue and in favour of the assessee. The references are disposed of. (Adarsh Kumar Goel) Judge December 04,2006 (Rajesh Bindal) Pka Judge