IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.493 of 2010 Date of decision: 8.11.2010 Commissioner of Income Tax. -----Appellant. Vs. M/s Mathura Dass Ved Kaur Memorial Education Society. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Ms. Urvashi Dhugga, Standing Counsel for the revenue. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order dated 16.7.2009 in I.T.A. No.3683/Del/2008 passed by the Income Tax Appellate Tribunal, New Delhi, proposing to raise following substantial question of law:- “Whether, on the facts and in the circumstances of the case, the learned ITAT was right in law in upholding the order of the learned CIT(A) in allowing the claim of depreciation of Rs.20,63,423/- even when the deduction u/s 11 was already allowed in respect of the same asset, which amounts to double deduction and is contrary to the decision of the Hon’ble Supreme Court in the case of Escorts Limited and others vs Union of India and others 199 ITR 43?” I.T.A. No.493 of 2010 Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 10.8.2010 in I.T.A. No.346 of 2008 CIT v. M/s Desh Bhagat Memorial Education Trust. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE November 08, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2