In the High Court of Punjab & Haryana at Chandigarh ITA No. 399 of 2008 (O&M) Date of decision : 12.8.2008 The Commissioner of Income Tax, Jalandhar-II, Jalandhar .....Appellant vs M/s. Hindi Press (Gurgaon), Pucca Bagh, Hindsamachar Street, Jalandhar ..... Respondent Coram: Hon'ble Mr. Justice Hemant Gupta Hon'ble Mr. Justice Rajesh Bindal Present: Mr. Sanjeev Bansal, Advocate, for the appellant. Hemant Gupta J. The revenue is in appeal against the order passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for short, “the Tribunal”), in I.T.A. No.386(ASR)/2006 dated 7.9.2007 for the assessment year 2001-02, raising the following substantial question of law:- “Whether on the facts and in the circumstances of the case, the Tribunal was right in law to hold the return valid even though it was not signed by the person required u/s 140 (cc) of the Income Tax Act.?” The said question of law does not arise in view of the Division Bench judgment rendered in CWP No.2715 of 2006 titled as Hind Samachar Limited vs Union of India and others, decided on 11.3.2008. In view of the above said order, the present appeal is dismissed with no order as to costs. (Hemant Gupta) Judge 12.8.2008 (Rajesh Bindal) vs. Judge