ITA No. 397 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 397 of 2010 Date of Decision: 15.9.2010 Arun Ammat, Chandigarh ....Appellant Versus Commission of Income Tax, Chandigarh ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Pankaj Jain, Advocate for the appellant. AJAY KUMAR MITTAL, J. 1. This order will dispose of a bunch of nine appeals, i.e. ITA Nos. 397 to 400, 404 and 406 to 409 of 2010 as the identical questions of law and facts are involved. 2. ITA No. 397 of 2010 has been filed by the assessee under Section 260A of the Income Tax Act, 1961 against the order dated 29.5.2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A”, Chandigarh in ITA No. 334/CHANDI/2009, proposing to raise following substantial questions of law:- “i) Whether on the true and correct interpretation of the provisions of sections 249, 250 of the Act the decision of CIT (A) on merits can be interpreted as a ITA No. 397 of 2010 -2- “satisfaction for an admission of an appeal” filed beyond the period prescribed? ii) Whether Tribunal is right in law by not assigning any reasoning to the pleadings raised in pursuance to the grounds of appeal? iii) Whether the assessment framed u/s 144 r.w.s. 153A is valid and legal when the required information to form 'reason to believe' u/s 132 of the Act is lacking? iv) Whether on the true and correct interpretations of the provisions of section 254 of the Act Tribunal has the powers for interpreting adversely or order u/s 250 of the Act? v) Whether on the facts and circumstances of the case Tribunal order is sustainable since making contradictory decisions in the hands of different persons qua the same material for delay hence perverse in nature? vi) Whether on the facts and circumstances of the case assessment order is sustainable since additions on account of house hold expenses, bank deposits are based upon surmises and conjecture since very well explainable?” 3. Learned counsel for the appellant very fairly states that the similar matter has been decided by this Court against the assessee by order dated 7.9.2010 passed in ITA No. 270 of 2010 (Abzony Safety Glass Ltd. v. Commissioner of Income Tax, Chandigarh). ITA No. 397 of 2010 -3- 4. Accordingly, the appeals are dismissed. 5. A photo copy of this order be placed on the files of the connected cases. (AJAY KUMAR MITTAL) JUDGE September 15, 2010 (ADARSH KUMAR GOEL) gbs JUDGE