Income Tax Appeal No. 230 of 2010 [1] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 19.7.2010 Commissioner of Income Tax, Karnal .....Appellant Versus M/s Bharat Industrial Enterprises Ltd. ….Respondent CORAM: Hon’ble Mr. Justice Hemant Gupta Hon’ble Mr. Justice Mehinder Singh Sullar 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? Present: Shri Yogesh Putney, Advocate, for the appellant. Hemant Gupta, J. (Oral) The Revenue is in appeal aggrieved against the order passed by the Income Tax Appellate Tribunal, on 23.3.2009, holding that re-assessment proceedings are based upon change of opinion and thus not sustainable. While returning such a finding, the Tribunal has relied upon an earlier order passed in M/s Veer Overseas Ltd. v. ACIT (ITA No. 4752/Del/2007). It is contended by the learned counsel for the appellant that the Revenue’s Appeal (i.e. ITA No. 510 of 2009) arising out of the order passed by the Tribunal in M/s Veer Overseas Ltd.’s case has been dismissed by this Court vide order dated 17.3.2010. Income Tax Appeal No. 230 of 2010 [2] Since the issue stands decided by this Court against the Revenue, we do not find that any question of law arises for consideration in the present appeal. Hence, the same is dismissed. [ Hemant Gupta ] Judge [ Mehinder Singh Sullar ] Judge 19-07-2010 ds