I.T.R. No. 143 of 1998 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R. No. 143 of 1998 DATE OF DECISION: 17.8.2009 Commissioner of Income Tax (Central), Ludhiana ..........Appellant Versus M/s Majestic Auto Limited., Ludhiana ..........Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MRS. JUSTICE DAYA CHAUDHARY Present:- Mr. Krishan Mehta, Advocate for the appellant. Mr. Akshay Bhan, Advocate for the respondent. **** ADARSH KUMAR GOEL, J. (Oral) 1. The Income Tax Appellate Tribunal, Chandigarh Bench has referred following question of law for opinion of this Court arising out of its order dated 21.11.1996 passed in ITA No. 749/Chandi/91 for assessment year 1985-86:- “Whether, on the facts and in the circumstances of the case, the ITAT was right in law in deleting the addition of Rs.41,473/- made by Assessing Officer on account of salary and travelling expenses claimed by the assessee pertaining to M/s Hero Honda Project, which is separate identity” 2. In view of the order passed today in I.T.R. No. 88 of 1998 I.T.R. No. 143 of 1998 (2) (Commissioner of Income Tax (Central), Ludhiana Vs. M/s Majestic Auto Limited), the question is answered against the revenue and in favour of the assessee. 3. Reference is disposed of accordingly. (ADARSH KUMAR GOEL) JUDGE August 17, 2009 (DAYA CHAUDHARY) pooja JUDGE Note:-Whether this case is to be referred to the Reporter .......Yes/No