ITA No.540 of 2006 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision:-5.3.2009 The Commissioner of Income Tax, Faridabad. ---Appellant Versus M/s Porrits & Spencer (A) Ltd. ---Respondent CORAM:- HON'BLE MR.JUSTICE J.S.KHEHAR HON'BLE MR.JUSTICE NAWAB SINGH Present:- Mr.Yogesh Putney, Advocate for the applicant. Mr.S.K.Aggarwal and Mr.Avinash Jain, Advocates for the respondent. J.S.KHEHAR, J. (ORAL) The solitary question of law posed for adjudication in the present appeal is being extracted hereunder:- “Whether the Hon'ble ITAT was erred in law confirming the order of the CIT (A) in which the disallowance of Rs.2,60,692/- made by the Assessing Officer on account of commission paid to Managing Director and the Executives, was deleted.” It is the contention of the learned counsel for the respondent- assessee that the aforesaid question posed for adjudication has been answered in favour of the assessee while determining question No.X in Income Tax Reference Nos.80 to 82 of 1982, decided on 16.9.2008. Learned counsel for the appellant-revenue acknowledges the submission ITA No.540 of 2006 2 made by the learned counsel for the respondent-assessee. In view of the above, the instant appeal is dismissed in view of the order passed by this Court on question No.X in ITR Nos.80 to 82 of 1982, decided on 16.9.2008. (J.S.Khehar) Judge (Nawab Singh) 5.3.2009 Judge AS