IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 658 of 2009 Date of Decision: 5.7.2010 Commissioner of Income Tax, Hisar ....Appellant. Versus Mohan Lal, Nand Lal etc. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Yogesh Putney, Advocate for Mr. Sanjeev Kaushik, Advocate for the appellant. Mr. Ravi Shankar, Advocate for the respondent. ADARSH KUMAR GOEL, J. This appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the consolidated order of the Income Tax Appellate Tribunal, Delhi Bench “D”, New Delhi (hereinafter referred to as “the Tribunal”) dated 31.3.2009 passed in ITA No. 134/Del/2008 and C.O. No. 177/Del/2008 filed by the assessee and in ITA No. 218 filed by the Department for the assessment year 1992- 93. Learned counsel for the parties state that after passing of the impugned order dated 31.3.2009, the Tribunal vide order dated 13.11.2009 has restored the matter back to the file of the Assessing Officer for deciding the year of taxability afresh as per the judgment of the Hon'ble Supreme Court in Commissioner of Income-tax v. Ghanshyam (HUF), (2009) 315 ITR 1 (SC). ITA No. 658 of 2009 -2- In view of the above, this appeal is dismissed as infructuous. (ADARSH KUMAR GOEL) JUDGE July 5, 2010 (AJAY KUMAR MITTAL) gbs JUDGE