IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.51 of 1991 Date of decision: 14.11.2006 The Commissioner of Income Tax, Patiala. ---Applicant Vs. M/s Major Tikka Khushwant Singh, Sangrur. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. S.K. Garg Narwana, Advocate for the revenue. ----- ORDER: Following question of law has been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 28.04.1977 in I.T.A. No.863 of 1975-76 in respect of assessment year 1961-62:- “Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding the order of the Appellate Assistant Commissioner and dismissing the department’s appeal?” In view of order passed in The Commissioner of Income Tax, Patiala v. M/s Major Tikka Khushwant Singh, Sangrur I.T.R. No.52 of 1991, the reference is disposed of in the same terms. ( ADARSH KUMAR GOEL ) JUDGE November 14, 2006 ( RAJESH BINDAL ) ashwani JUDGE