IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No. 2 of 2004 DATE OF DECISION : 11.03.2008 The Commissioner of Income Tax, Ludhiana .... APPLICANT-REVENUE Versus Master Sumit Mehra ..... RESPONDENT-ASSESSEE CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Sanjiv Bansal, Advocate, for the applicant-revenue. * * * SATISH KUMAR MITTAL, J. ( Oral ) Counsel for the applicant-revenue states that this reference has become redundant because during the pendency of this reference, the assessee has settled the dispute concerning assessment year 1981-82 under the Kar Vivad Samadhan Scheme. The certificate issued by the revenue towards full and final settlement has also been produced in Court today and the same is taken on record. In view of the above said fact, this reference is returned unanswered. ( SATISH KUMAR MITTAL ) JUDGE March 11, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE