ITA No.513 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.513 of 2008 Date of decision 17.11.2008. The Commissioner of Income Tax-II Ludhiana ...... Appellant versus Sh.Sohan Lal Jindal ...... Respondent. CORAM :- HON'BLE MR.JUSTICE ADARSH KUMAR GOEL. HON'BLE MR.JUSTICE L.N.MITTAL. Present : Mr. Rajesh Sethi, Senior Standing Counsel for the Revenue. ADARSH KUMAR GOEL,J.(Oral). (1) This appeal has been preferred by the revenue under Section 260A of the I.T.Act, 1961 for Asstt. Year 1998-99 against the order of Income-tax Appellate Tribunal, Chandigarh Bench SMC, Chandigarh passed in ITA No.630/Chandi/2007 dated 18.09-2007 proposing to raise following substantial questions : “i) Whether on the facts and in the circumstance of the case the order of the ITAT deleting the addition of Rs.3,46,000/- ITA No.513 of 2008 2 is perverse?” Learned counsel for the Revenue does not dispute that appeal against identical order of the Tribunal has been dismissed by this Court being ITA No. 487 of 2007 Commissioner of Income Tax-II Ludhiana vs. Tilak Raj, decided on 20.5.2008. (3) In view of the above, we are unable to hold that any substantial question of law arises for consideration. (4) The appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE ( L.N. MITTAL ) JUDGE November 17, 2008 sv