IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH W.T.R. No. 49 of 1995 DATE OF DECISION: January 8, 2009 Commissioner of Wealth Tax Haryana, Rohtak …Applicant Versus Rohit Mahajan …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Mr. Sanjeev Kaushik, Central Govt. Standing Counsel, for the applicant-revenue. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This order shall dispose of W.T.R. Nos. 49 of 1995 and 15 of 1997 because the tax effect involved in these references monetarily speaking is diminutive. 2. A similar controversy came up for our consideration in the case of Commissioner of Wealth Tax (Central), Ludhiana v. Satinder Kumar Leekha (W.T.A. No. 2 of 2000, decided on W.T.R. No. 49 of 1995 6.1.2009). After following the view taken by a Full Bench judgment of this Court in the case of Commissioner of Income Tax v. Smt. Aruna Luthra, (2001) 252 ITR 76, we preferred to refrain from interfering in the order passed by the Tribunal and dismissed the appeal without answering the question of law. 3. In view of above, these references are also dismissed without answering the question of law, in terms of our order dated 6.1.2009, passed in the case of Satinder Kumar Leekha (supra). (M.M. KUMAR) JUDGE (H.S. BHALLA) January 8, 2009 JUDGE Pkapoor 2