IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 286 of 2007 Date of decision: 06.08.2007 M/s Modgil Hosiery Exports (P) Ltd. Modgil Bhavan, Ludhiana .....Appellant Versus Commissioner of Income Tax, Ludhiana .....Respondent Coram: Hon'ble Mr. Justice M.M.Kumar Hon'ble Mr. Justice Ajay Kumar Mittal Present: Mr. Pankaj Jain, Advocate, and Mr. Prakul Khurana, Advocate, for the appellant. *** M.M. Kumar, J. This order shall dispose of ITA Nos. 286 and 287 of 2007. At the outset, learned counsel for the assessee has submitted that the question raised in this appeal was subject matter of consideration of this Court in ITA No. 256 of 2007, which has since been dismissed on 26.07.2007. Learned counsel for the assessee could not successfully raise any substantial argument in this appeal. Therefore, the present appeal is also dismissed as ITA No. 256 of 2007 raising similar question of law has since been dismissed. ( M.M.KUMAR ) JUDGE ( AJAY KUMAR MITTAL ) August 06, 2007 JUDGE pj