Income Tax Appeal No. 192 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 192 of 2008 Date of decision: 21.3.2011 Commissioner of Income Tax Faridabad --- Appellant Versus The Senior Post Master, Faridabad --- Respondent CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant-Revenue. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short “the Act”) has been filed by the Revenue against the order dated 16.11.2006, passed by the Income Tax Appellate Tribunal Delhi Bench ‘I’, New Delhi (in short “the Tribunal”) in ITA No. 933/DEL/2005, relating to the assessment year 2002-2003. The appeal was admitted by this Court for determination of the following substantial question of law: “Whether on the facts and in the circumstances of the case, the ITAT is right in upholding the order of Ld. CIT(A) in allowing the appeal of the assessee and holding the appeal of Income Tax Appeal No. 192 of 2008 2 the Revenue as infructuous whereas the application of the assessee under Section 154 was beyond the scope of that section.” In view of dismissal of Income Tax Appeal No. 120 of 2006 by a separate detailed order of even date, this appeal has been rendered infructuous and is disposed of as such. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) March 21, 2011 JUDGE *rkmalik*