ITA No. 539 of 2006 (O&M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 539 of 2006 (O&M) Date of decision: October 29, 2009 The Commissioner of Income Tax, Faridabad ...Appellant Versus M/s Porrits & Spencer (A) Ltd. ...Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE GURDEV SINGH Present: Mr. Rajesh Sethi, Advocate, for Ms. Urvashi Duggha, Advocate, for the revenue. Mr. Santosh Aggarwal, Advocate with Mr. A.C. Jain, Advocate, for the assessee. ORDER 1. The revenue has preferred this appeal under Section 260A of Income Tax Act, 1961 (for short, “the Act”) against the order dated 16.12.2005 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D' in ITA No. 3386/DEL/1999 for the assessment year 1995-96, proposing to raise the following substantial questions of law:- “(i) Whether the Hon'ble ITAT has erred in law in restricting the disallowance upto the extent of Rs. 54,082/- only and confirming the deletions of Rs. 54,082/- as ordered by the CIT (A) on account of disallowances made by the Assessing Officer regarding foreign tour expenses of Mrs. Tapedar w/o Sh. K.C. Tapedar (MD) for which no evidence was led with regard to the nexus thereof with business. ITA No. 539 of 2006 (O&M) 2 (ii) Whether the Hon'ble ITAT has erred in law in confirming the order of the CIT (A) in which the disallowance of Rs. 2,87,382/- made by the Assessing Officer on account of Foreign Tour of Sh. K.C. Tapedar (MD) was deleted. (iii Whether the Hon'ble ITAT has erred in law in confirming the order of the CIT (A) in which the disallowance of Rs. 5,56,109/- made by the Assessing Officer on account of commission paid to Managing Director and the Executives, was deleted. (iv) Whether the Hon'ble ITAT has erred in law in confirming the order of the CIT (A) in which the disallowance of Rs. 4,43,400/- made by the Assessing Officer on account of personal use of car was deleted. (v) Whether the Hon'ble ITAT has erred in law in confirming the order of the CIT (A) in which the disallowance of Rs. 65,805/- made by the Assessing Officer on account of salary of two retrenched employees was deleted. This appeal was ordered to be heard alongwith ITA No. 362 of 2004 which has been decided today by a separate order. In view of the order passed in ITA No. 362 of 2004, no substantial questions of law arise. Dismissed. (ADARSH KUMAR GOEL) JUDGE October 29, 2009 (GURDEV SINGH ) prem JUDGE ITA No. 539 of 2006 (O&M) 3