IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.681 of 2010 (O&M) & other connected cases being ITA Nos.682, 683 and 684 of 2010 (O&M) Date of decision: 15.12.2010 Commissioner of Income Tax. -----Appellant. Vs. Sh. Deepak Mittal. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Vivek Sethi, Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, J. This order will dispose of ITA Nos.681, 682, 683 and 684 of 2010 as all the appeals involve common questions of law. I.T.A. No.681 of 2010 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, Amritsar in I.T.A. No.452(ASR)/2009 for the assessment year 2001-02 claiming following substantial questions of law:- “(i) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT is right in law in dismissing the appeal of Revenue by relying on the order of Hon’ble Punjab and Haryana High Court which is not based on the correct I.T.A. No.681 of 2010 appreciation of the facts and circumstances of the case? (ii) Whether on the facts ad in the circumstances of the case, the Hon’ble ITAT was justified in treating the assessee’s Baddi (H.P.) Unit as a manufacturer when the Hon’ble Punjab and Haryana High Court has itself observed that all critical machinery operation of chasis parts i.e. Rear Cover, Differential housing and reduction unit were being done at M/s ITL, Hoshiarpur on precision sophisticated CNC and other special purpose machines.” Learned counsel for the revenue does not dispute that identical issue was decided against the revenue by this Court in the case of the assessee vide judgment dated 17.2.2010 in I.T.A. No.523 of 2009 CIT v. Deepak Mittal, against which SLP was dismissed by the Hon’ble Supreme Court on 6.12.2010 being Petition for Special Leave to Appeal (Civil)......./2010 (CC 17443/2010) CIT, Jalandhar v. Deepak Mittal. Accordingly, the appeals are dismissed. A photocopy of this order be placed on the file of each connected case. (ADARSH KUMAR GOEL) JUDGE December 15, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2