IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.212 of 1995 Date of decision: 18.09.2006 The Commissioner of Income-tax (Central), Ludhiana. -----Applicant Vs. M/s Avery Cycle Industries (P) Ltd., Ludhiana. -----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. Mr. Aman Bansal, Advocate for Mr. Akshay Bhan, Advocate for the assessee. ----- ORDER: Following question of law has been referred for the opinion of this Court by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 29.7.1993 in R.A. No.188/Chandi/1993 in respect of assessment year 1984-85:- “Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Car repair expenses of Rs.40,045/- were not includible for purposes of disallowance u/s 37(3A) of the Act?.” We find that the question of law, referred to above, is covered against the assessee by the judgment of the Hon’ble Supreme Court in Britannia Industries Limited v. Commissioner of Income-tax and another (2005) 278 ITR 546. Accordingly, the question is answered against the assessee and in favour of the revenue. ( ADARSH KUMAR GOEL ) JUDGE September 18, 2006 ( RAJESH BINDAL ) ashwani JUDGE