IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.652 of 2008 Date of decision: 9.12.2008 The Commissioner of Income Tax II, Ludhiana -----Appellant Vs. M/s Munjal Sales Corporation, Ludhiana --Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N.MITTAL Present: Mr. Rajesh Sethi, Sr.Standing Counsel for the revenue. Adarsh Kumar Goel,J. 1. The revenue has preferred this appeal under section 260A of the Income Tax Act, 1961 (in short, ‘the Act’) against the order of the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh passed in ITA No.557/Chandi/2007 dated 22.11.2007, in respect of assessment year 2001-02, proposing to raise following substantial question of law:- “Whether both on the facts and in law, the ITAT was legally justified in deleting the addition made by the Assessing Officer in response to order passed by the Commissioner of Income Tax (C ), ITA No.652 of 2008 Ludhiana under section 263 of the Income Tax Act, 1961?” 2. The Commissioner set aside assessment, exercising its powers under section 263 of the Act. The said order of the Commissioner was set aside by the Tribunal on 28.2.2007. As a consequence of the above, fresh assessment made by the Assessing Officer has been set aside. 3. It is not disputed that the earlier order of the Tribunal dated 28.2.2007 was affirmed by this Court vide order dated 13.12.2007 in ITA No.395 of 2007. 4. In view of above, we are unable to hold that any substantial question of law arises. 5. Accordingly, the appeal is dismissed. (Adarsh Kumar Goel) Judge December 9, 2008 (L.N.Mittal) ‘gs’ Judge 2