Income Tax Appeal No.895 of 2010 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income Tax Appeal No.895 of 2010 Date of decision: 25.4.2011 Commissioner of Income-tax-III , Ludhiana ...Appellant Versus M/s Karna International ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Denesh Goel, Senior Standing Counsel for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This Appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 against order dated 19.2.2007 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B',Chandigarh in ITA No.1033/CHD/2009, for the assessment year 2004-05, raising following substantial questions of law:- “Whether on the facts and in the circumstances of the case, the ITAT is right in law in upholding the order of the CIT(A)-II, Ludhiana dated 31.8.2009 deleting the penalty imposed u/s 271 (1)(c) of I.T.Act?” 2. Learned counsel for the appellant fairly states that matter is covered against the revenue by order of this Court dated Income Tax Appeal No.895 of 2010 -2- *** 28.7.2010 in ITA No.225 of 2010 The Commissioner of Income Tax Vs. M/s Raj Overseas. In view of above, no substantial question of law arises. The appeal is dismissed. (Adarsh Kumar Goel) Judge April 25,2010 (Ajay Kumar Mittal) Pka Judge