ITA No.599 of 2009(O&M) 1 In the High Court of Punjab and Haryana at Chandigarh … ITA No.599 of 2009(O&M) Date of decision: January 15,2010 The Commissioner of Income Tax II, Amritsar .. Appellant Versus Dr. Harbinder Singh, L/H of late S.Santokh Singh ..Respondent Coram: Hon’ble Mr.Justice M.M.Kumar Hon'ble Mr.Justice Jitendra Chauhan Present: Mr. Sukant Gupta Advocate for Ms. Naveender P.K.Singh, Advocate for the appellant-Revenue. 1. To be referred to the Reporters or not ? 2. Whether the judgment should be reported in the Digest ? M.M.KUMAR,J. This is an appeal filed under Section 260-A of the Income Tax Act, 1961(for brevity,”the Act”) against the order dated 30.12.2008 passed by the Income Tax Appellate Tribunal, Amritsar Bench Amritsar (for brevity,”the Tribunal') in ITA No. 594/ASR/2008 in respect of Assessment Year 1998-99 dismissing the appeal filed by the Revenue. With the instant appeal, the revenue has also moved an application under Section 5 of the Limitation Act, 1963 ( for brevity,”1963 Act') for condonation of delay in filing of the present appeal. At the hearing, we have confronted the learned counsel for the appellant with the judgment dated 12.1.2010 passed by us in ITA No. 654 of 2009(O&M) titled as The Shergarh Co-op L&C Society Ltd. Versus The Income Tax Officer, Ward II(2), Muktsar. However, he has remained ITA No.599 of 2009(O&M) 2 unable to satisfy us as to how provisions of Section 5 of the 1963 Act can be invoked in view of the judgment rendered by Hon'ble the Supreme Court in the case of Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., (2009) 5 SCC 791 The aforesaid view of the Supreme Court has been followed by us in the judgment dated 12.1.2010 rendered in ITA No.654 of 2009(O&M). Accordingly, the instant appeal fails and the same is dismissed. A copy of order dated 12.1.2010 rendered in ITA No. 654 of 2009 be also attached with the record of this appeal. (M.M.KUMAR) JUDGE January 15,2010 (JITENDRA CHAUHAN) nk JUDGE