I. T. A. No. 358 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Case No. : I. T. A. No. 358 of 2008 Date of Decision : November 25, 2008. The Commissioner of Income-Tax, Patiala .... Appellant Vs. M/s Swaraj Automotives Ltd., Patiala .... Respondent CORAM : HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE L. N. MITTAL * * * Present : Mr. Rajesh Sethi, Senior Standing Counsel with Mr. Sachin Gupta, Advocate for Ms. Urvashi Dhugga, Advocate for the Revenue. Mr. Pankaj Jain, Advocate for the Assessee. * * * ADARSH KUMAR GOEL, J. (Oral) : The Revenue has preferred this appeal under Section 260-A of the Income Tax Act, 1961 (for short, the Act), proposing to raise following substantial question of law :- “Whether on the facts and in the circumstances of the case, the ITAT was right in law in allowing the deduction on account of warranty provisions under section 37 of the Act and in holding that method adopted by the I. T. A. No. 358 of 2008 2 Appellant is scientific method ?” Learned counsel for the Assessee points out that the issue raised in the appeal is covered by order of this Court dated 16.05.2008, passed in I. T. A. No. 136 of 2004, The Commissioner of Income-tax, Patiala vs. M/s Punjab Scooters Ltd., Nabha, District Patiala (Punjab). In view of above, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE November 25, 2008 ( L. N. MITTAL ) monika JUDGE