IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.35 of 2004 Date of decision: 8.12.2008 The Commissioner of Income Tax, Jalandhar II, Jalandhar -----Appellant Vs. M/s Nakodar Coop Sugar Mills Limited, Nakodar, District Jalandhar, --Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N.MITTAL Present: Mr. Vivek Sethi, Sr.Standing Counsel for the revenue Mr. MR Sharma, Advocate for the respondent. Adarsh Kumar Goel,J. Learned counsel for the assessee points out that the question sought to be raised in the appeal about interpretation of Section 80P(2)(D) of the Income Tax Act, 1961 stands covered against the revenue and in favour of the assessee by a Division Bench judgment of this Court in Commissioner of Income Tax v. Doaba Cooperative Sugar Mills Limited, (1998) 230 ITR 774, against which CA No.1844-1848 of 1998 ITA No.35 of 2004 was filed, which was also dismissed by the Hon’ble Supreme Court. Accordingly, this appeal is dismissed. (Adarsh Kumar Goel) Judge December 8, 2008 (L.N.Mittal) ‘gs’ Judge 2