IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 85 of 2002 Date of decision: 03.08.2007 The Commissioner of Income-tax, Panchkula .... Appellant Versus M/s R.B.L. Banarasi Dass and Co. (P) Ltd., Ambala Cantt. .....Respondent Coram: Hon'ble Mr. Justice M.M.Kumar Hon'ble Mr. Justice Ajay Kumar Mittal Present: Mr. Yogesh Putney, Advocate, for the appellant. *** M.M. Kumar, J. It is not disputed that the question raised in the instant appeal emerges from a common order dated 25.10.2001 passed by the Income- tax Appellate Tribunal, Chandigarh Bench `B' Chandigarh in ITA No. 939/Chandi/1993 in respect of the assessment year 1991-92 which is subject matter of challenge in this appeal. This common order was also passed in ITA No. 2088/Chandi/1992 dated 25.10.2001 in respect of the same assessee for the assessment year 1990-91. This order was challenged in ITA No.122 of 2002 and a Division Bench of this Court dismissed the appeal on 3-10-2002. Therefore, we dismiss the instant appeal also by adopting the view taken by the Division Bench in ITA No.122 of 2002. ( M.M.KUMAR ) JUDGE ( AJAY KUMAR MITTAL ) August 03, 2007 JUDGE pj