In the High Court of Punjab and Haryana, Chandigarh. I.T.R.No.180 of 1989 Date of Decision: 4.4.2007 The Commissioner of Income-tax, Patiala. …Applicant. Versus Siri Paul Oswal & Sons, Ludhiana. …Respondent. CORAM: HON’BLE MR.JUSTICE M.M.KUMAR HON’BLE MR.JUSTICE RAJESH BINDAL Present: Mr.Vivek Sethi, Advocate for Mr.Sanjiv Bansal, Advocate for the revenue. JUDGMENT M.M.KUMAR, J. (ORAL) On 14.2.2007, we have allowed the learned counsel for the revenue some time to produce the record. However, at the resumed hearing today, learned counsel for the revenue has stated that the record is not available. Accordingly, we return the reference as unanswered. (M.M.KUMAR) Judge April 4, 2007 (RAJESH BINDAL) dkb Judge