I.T.R No.98 of 1992 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.R No.98 of 1992 Date of decision: 1.11.2006 Commissioner of Income Tax, Jalandhar ...Appellant Versus M/S V.P.Vijh & Co., Jalandhar ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE RAJESH BINDAL Present: Dr.N.L.Sharda, Advocate for the Revenue. Ms.Rimpi Chaudhary, Advocate. **** JUDGMENT Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar arising out of its order dated 5.12.1990 passed in I.T.A.No.523(ASR)/1987, in respect of the assessment year 1986-87. “Whether on the facts and in the circumstance of the case, the assessee firm of Chartered Accountants can be considered to be a Small Scale Industrial Undertaking entitled to Investment Allowance of Rs.45,842/- on the installation of a Computer in its office premises?” Counsel for the revenue submitted that the assessee in the present case has settled his liability under KVSS, accordingly the reference may be returned unanswered. We order accordingly. (Adarsh Kumar Goel) Judge November 1 ,2006 (Rajesh Bindal) Pka Judge I.T.R No.98 of 1992 -2- ***