IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R No.125 of 1999 Date of decision:4.12.2006 The Commissioner of Income-Tax, Ludhiana ...Petitioner Versus M/S Mahavir Spinning Mills Ltd., Ludhiana ...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 Mr.Akshay Bhan, Advocate for the assessee. **** JUDGMENT Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 13.10.1995 passed in I.T.A.No.133/Chandi/90, in respect of the assessment year 1986- 87. “Whether on the facts and in the circumstance of the case, the Tribunal was right in law in allowing extra shift allowance on generator?” It is not disputed by the counsel for the revenue that identical question has already been gone into by this Court in Commissioner of Income Tax, Jalandhar Vs. Saraswati Industrial Syndicate Ltd.,(2002) 257 ITR 779 and the question has been answered against the Revenue and in favour of the assessee. Accordingly, the question referred is answered against the Revenue and in favour of the assessee. The reference is disposed of. (Adarsh Kumar Goel) Judge December 04,2006 (Rajesh Bindal) Pka Judge