IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITR Nos.33 to 35 of 1993 Date of Decision:-5.2.2009 The Commissioner of Income-tax-I, Central Circle, Karnal. ---Petitioner Versus M/s Punjab Concast Steels Ltd. Focal Point, Ludhiana. ---Respondent CORAM:- HON'BLE MR.JUSTICE J.S.KHEHAR HON'BLE MR.JUSTICE NAWAB SINGH Present:- Mr.Krishan Mehta, Senior Standing Counsel for the appellant. Mr.Sanjay Bansal, Senior Advocate with Mr.Suman Dhiman, Advocate for the respondent. J.S.KHEHAR, J.(ORAL) Learned counsel for the parties are agreed that the controversy raised in the instance references made at the instance of Income-Tax Appellate Tribunal, Chandigarh stands determined by a Division Bench of this Court in Commissioner of Income-Tax v. Kailash Rice Mills, (2008) 304 ITR 253 since the tax effected in the cases under reference is trivial. In view of the uncontroverted position noticed here-in-above, the instant references are answered in terms of the decision rendered by this Court as has been referred to in the foregoing paragraph. (J.S.Khehar) Judge (Nawab Singh) 5.2.2009 Judge AS