IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.C. No.19 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT I.T.C. No.35 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT I.T.C. No.47 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus Shri Varinder Kumar Malik Prop. M/s Arvind Tools & Traders, Ludhiana ....RESPONDENT I.T.C. No.50 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus M/s R.K.Goel & Sons (HUF), Ludhiana ....RESPONDENT I.T.C. No.52 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus Shri S.C.Garg (HUF) Ludhiana ....RESPONDENT ITC No.19 of 1989 and others -2- I.T.C. No.53 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus M/s A.K.Steels, Ludhiana ....RESPONDENT I.T.C. No.54 of 1989 The Commissioner of Income-tax, Patiala .....PETITIONER Versus Shri Shanti Sarup Chopra, Ludhiana ....RESPONDENT I.T.C. No.76 of 1995 The Commissioner of Income-tax, Patiala .....PETITIONER Versus M/s Central Machinery Co.(P) Ltd.Ludhiana ....RESPONDENT DATE OF DECISION: MARCH 03, 2008 CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG --- Present: Mr.Sanjiv Bansal, Advocate, for the revenue. Mr.Akshay Bhan, Advocate, for the assessee. .. SATISH KUMAR MITTAL, J. (Oral) This order shall dispose of ITC Nos.19,35,47,50,52,53,54 of 1989 and 76 of 1995. ITC No.19 of 1989 and others -3- During the course of arguments, Mr.Sanjiv Bansal, learned counsel for the revenue states that in all these cases pure questions of facts are involved and no referable substantial question of law arises from the impugned order passed by the Income Tax Appellate Tribunal (hereinafter referred to as `the Tribunal'). In view of the aforesaid stand taken by the revenue, all these cases are dismissed as no referable substantial question of law is arising out of the impugned order passed by the Tribunal. (SATISH KUMAR MITTAL) JUDGE March 03, 2008 (RAKESH KUMAR GARG) vkg JUDGE