IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R. No.53 of 1995 DATE OF DECISION: JANUARY 22, 2008 Commissioner of Income Tax, Jalandhar .....APPLICANT Versus Guru Amarjit Singh, Kartarpur ....RESPONDENT CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG --- Present: Mr. Sanjiv Bansal, Advocate, for the applicant-revenue. Mr.Aman Bansal, Advocate, for the respondent/assessee. .. SATISH KUMAR MITTAL, J. (Oral) The Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, vide its order dated 12.08.1993 has sent the reference to this Court on the following question of law:- “Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the reference made under Section 144B of the I.T. Act, 1961 was bad in law and the assessment made on 2.9.1983 is barred by limitation?” Earlier an order was passed by this court that the question involved in the present reference is identical with the question referred to this court in ITR No.130 of 1992, therefore, the present reference was ordered to be listed along with that reference. A perusal of the file of ITR No.130 of 1992 shows that the said reference was answered in favour of the assessee and against the revenue in view of the decision given by this I.T.R. No.53 of 1995 -2- court in 254 ITR 510. It has been informed that the earlier reference pertained to the Assessment Years 1983-84 & 1984-85 whereas the present reference is pertaining to the Assessment Year 1980-81, though the assessee in both the cases is the same. Counsel for the revenue submitted that the question referred in this reference is also covered by the said decision and it has to be answered in favour of the assessee and against the revenue. Ordered accordingly. Disposed of. (SATISH KUMAR MITTAL) JUDGE January 22, 2008 (RAKESH KUMAR GARG) vkg JUDGE