IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 255 of 2007 Date of decision: 14.8.2008 M/s Roxy Exports Limited, 116-C, Phase-V, Focal Point, Ludhiana. ... Appellant v. Commissioner of Income Tax (Central), Ludhiana and another. ... Respondents CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. Akshay Bhan, Advocate for the appellant. Mr. Rajesh Sethi, Advocate for the respondents. .. Rajesh Bindal J. For detailed reasons recorded in a separate order passed today in I.T.A. No. 252 of 2007 –M/s Roxy Engg. (P) Limited, 116-C, Phase-V, Focal Point, Ludhiana v. Commissioner of Income Tax, (Central), Ludhiana and another, the appeal is dismissed. ( Rajesh Bindal ) Judge (Hemant Gupta) Judge 14.8.2008 mk