31 IN THE PUNJAB ceHARYANA FUGH COURT AT CHANDIGARH 1 Date ofDecision 0510201 1 ITA Nol7 of2005 Mls SadhuRam Hem Raj 4ppe11ant Versus 1 CommissionerofIncomeTax Patiala8 another 1 Present MJs AkshayBhan 8 Alok Mittal Advocates 0 for theappellant C Ms Savita Saxena Advocate for the C5 CORAM HONBLE N JUSTICEHEMANT GUPTA 4 HONBLE MR JUSTICE JASWANT SINGH Z C HEMANT GUPTA J Ct I For order see CWP N03765 of 1997 titled Mls Sood a5 Bhandari c Coe VseCentral Board ofDirect Taxes another ClO 7 Z Qm HEMANT GUPTAI JUDGE 05102011 Vimal r1 1C1 l 1 Il qll L S Uma 2012.11.01 13: 26 Scanned True Copy of Original PHHC,Chandigarh JOYTI RANI 2016.03.28 15:57 I attest to the accuracy and integrity of this document