In the High Court of Punjab and Haryana, Chandigarh. I.T.A. No.225 of 2002 Date of Decision: 8.2.2007 The Commissioner of Income Tax-I, Chandigarh. …Petitioner. Versus Bank of Punjab Limited. …Respondent. CORAM: HON’BLE MR.JUSTICE M.M.KUMAR HON’BLE MR.JUSTICE RAJESH BINDAL Present: Mr.Sanjeev Bansal, Advocate for Mr.S.K.Garg Narwana, Advocate for the appellant. JUDGMENT M.M.KUMAR, J. (ORAL) After hearing learned counsel, we find that no substantial question of law would arise for determination as the issue raised has already been decided in I.T.A.No.39 of 2002, I.T.A.No.84 of 2002 and I.T.A.No.301 of 2004, decided on 16.1.2006. Dismissed. (M.M.KUMAR) Judge February 8, 2007 (RAJESH BINDAL) dkb Judge