IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 32 of 2004 DATE OF DECISION: 13.8.2007 Shivalik Woollen Mills Private Limited, Ludhiana. …Appellant Versus Assistant Commissioner of Income Tax, Ludhiana. …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present: Mr. S.K. Mukhi, Advocate, for the appellant-assessee. M.M. KUMAR, J. For orders see I.T.A. No. 31 of 2004. (M.M. KUMAR) JUDGE (AJAY KUMAR MITTAL) August 13, 2007 JUDGE Pkapoor