IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No. 557 of 2007 DATE OF DECISION : 28.04.2008 The Commissioner of Income Tax, Panchkula .... APPELLANT Versus M/s Haryana Warehousing, Bay No. 15-18, Sector 2, Panchkula ..... RESPONDENT CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Yogesh Putney, Advocate, for the appellant-revenue. * * * SATISH KUMAR MITTAL , J. ( Oral ) The revenue has filed this appeal under Section 260-A of the Income Tax Act against the order dated 24.2.2005, passed by the Income Tax Appellate Tribunal, Chandigarh Bench `A' Chandigarh in ITA No. 176/CHANDI/2001 for the assessment year 1993-94, raising the following substantial question of law for consideration of this Court : “Whether on the facts and in the circumstances of the case, the ITAT was right in law in holding that the assessee was not liable for paying interest under Section 234B of the Income Tax Act, 1961 charged on the total income assessed? Learned counsel for the appellant-revenue very fairly submits that in case of the assessee itself, this Court has decided an identical ITA No. 557 of 2007 -2- question in favour of the assessee, by dismissing two appeals (ITAs No. 242 of 2006 and 367 of 2005), filed by the revenue, which were pertaining to the assessment years 1989-90 and 1993-94. Therefore, the authoritative pronouncements of this Court in ITAs No. 242 of 2006 and 367 of 2005 are applicable to this case. Accordingly, this appeal is also dismissed. ( SATISH KUMAR MITTAL ) JUDGE April 28, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE