IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.185 of 1995 Date of decision: 13.11.2006 Commissioner of Income Tax (Central), Ludhiana. ---Applicant Vs. M/s Nahar Spinning Mills Ltd., Ludhiana. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. S.K. Garg Narwana, Advocate for the revenue. Mr. Sanjay Bansal, Advocate for the assessee. ----- ORDER: Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 29.06.1993 in I.T.A. No.71/Chandi/89 in respect of assessment year 1984-85:- “Whether, on the facts and in the circumstances of the case, the ITAT was right in law in upholding the order of the first appellate authority that full triple shift allowance is admissible if the factory worked for triple shifts irrespective of the number of days the machinery actually so worked?” In view of our judgment rendered on 05.09.2006 in I.T.R. No.9 of 1995 The Commissioner of Income Tax, Patiala v. M/s Hind Woollen & Hosiery Mills, Ludhiana, the question is answered against the revenue and in favour of the assessee. ( ADARSH KUMAR GOEL ) JUDGE November 13, 2006 ( RAJESH BINDAL ) ashwani JUDGE