IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR 74 of 1999 (O&M) The Commissioner of Income Tax (Central), Ludhiana .... Applicant vs Smt. Gurmail Kaur Trust, 655, Gurdev Nagar, Ludhiana ... Respondent Coram: Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Rajesh Bindal Present: Mr. Rajesh Katoch, Advocate, for the revenue. Mr. Akshay Bhan, Advocate, for the assessee. Adarsh Kumar Goel, J. The Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, has referred the following question of law for opinion of this court arising out of its order dated 6.6.1997 in I.T.A. No. 942/Chandi/1993 for the assessment year 1991-92:- “Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that there is no legal infirmity insofar as this trust is concerned and that it could not be treated as discretionary one to be assessed as per the provisions of section 164 of the Income-Tax Act, 1961.” Learned counsel for the parties fairly submit that identical question has been answered against the revenue vide order of this court dated 16.4.2004 in ITR Nos. 47 to 49 of 1989 – The Commissioner of Income-tax, Ludhiana vs Smt. Gurmail Kaur Trust, Ludhiana. In view of the above, the question referred is answered against the revenue and in favour of the assessee. The reference is disposed of. (Adarsh Kumar Goel) Judge 21.12.2010 (Rajesh Bindal) vs Judge