ITR No. 21 of 1996 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No. 21 of 1996 (O&M) Date of decision: November 16, 2009 The Commissioner of Income Tax (Central), Ludhiana ...Appellant Versus Shri Pawan Kant HUF, Ludhiana. ...Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE GURDEV SINGH Present: Mr. Krishan Mehta, Advocate, for the appellant. Mr. Animesh Sharma, Advocate, for the respondent. ORDER 1. Following question of law has been referred for the opinion of this Court by the Income-Tax Appellate Tribunal, Chandigarh Bench, out of its order dated dated 14.11.1994 in I.T.A. No. 1074/Chandi/1989 for the assessment year 1982-83:- “Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the share income attributable to 36% of the assessee's right, title and interest of his share income in M/s Munjal Sales Corpn. was to be excluded from the assessee's total income ?” ITR No. 21 of 1996 2 f2. Learned counsel for the revenue fairly states that the matter is covered by the earlier order of this Court dated 30.8.2004 in ITR No. 7 of 1989 (The Commissioner of Income Tax (Central) Ludhiana v. Shri Pawan Kant, Ludhiana). 3. Accordingly, referred question is decided against the revenue and in favour of the assessee. 4. Reference is disposed of. (ADARSH KUMAR GOEL) JUDGE November 16, 2009 (GURDEV SINGH ) prem JUDGE