IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.179 of 2010 Date of decision: 6.1.2011 Commissioner of Income-tax. -----Appellant. Vs. Jind Co-p. Sugar Mills Ltd. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Yogesh Putney, Sr. Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi dated 24.4.2009 in I.T.A. No.2400/Del/08 for the assessment year 2004-05 raising following question of law:- (i) Whether on the facts and in the circumstances of the case, the Ld. CIT(A) was right in law in deleting the addition made by the Assessing Officer on account of subscription and contribution made to the State Federation of Co-operative Sugar Mills without appreciating the facts that this contribution is not relating to the assessee’s business.” I.T.A. No.179 of 2010 It is not disputed that the matter is covered against the revenue by order passed today in I.T.A. No.969 of 2008 in CIT v. The Jind Coop Sugar Mills Ltd. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 06, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2