IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R No.78 of 1997 Date of decision:22.11.2006 The Commissioner of Income Tax, Patiala ...Petitioner Versus M/S Roadmaster Industries of India Ltd., Rajpura ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE RAJESH BINDAL Present: Mr.Sanjay Bansal, Advocate for the revenue. **** 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 18.11.1996 passed in I.T.A.No.430/Chandi/91, in respect of the assessment year 1989-90. “Whether, on the facts and in the circumstances of the case, the ITAT was right in law in upholding the decision of the CIT(A) in allowing deduction u/s 32-AB on machinery assembled by the assessee? The above question has already been gone into by this Court in Commissioner of Income Tax, Patiala Vs.M/S Hindustan Wire Product Ltd., Patiala , Rohtak, ITR No.118 of 1996, decided on 20.9.2006 wherein question has been answered against the Revenue and in favour of the assessee. In view of the above, the question referred is answered against the Revenue and in favour of the assessee. The reference is disposed of. (Adarsh Kumar Goel) Judge November 22,2006 (Rajesh Bindal) Pka Judge