Income Tax Appeal No. 163 of 2005 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 163 of 2005 Date of decision: 31.3.2011 Commissioner of Income Tax-II Chandigarh --- Appellant Versus M/s. Nand Lal Labhu Ram, Kharar --- Respondent CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant-Revenue. Mr. H.N. Mehtani, Advocate for the respondent. --- AJAY KUMAR MITTAL, J. The paper-book of this case is said to have burnt in the fire incident that took place in the premises of this Court on the night of 30th of January, 2011. Learned counsel for the appellant has made available two copies of paper-book to the Registry for reconstruction of the file. The said copies are taken on record. The paper-book of this appeal be treated as having been reconstructed. Income Tax Appeal No. 163 of 2005 2 The appeal is dismissed. For reasons, see detailed order of even date passed in Income Tax Appeal No. 162 of 2005 (Commissioner of Income Tax-II, Chandigarh v. M/s. Nand Lal Labhu Ram). (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) March 31, 2011 JUDGE *rkmalik*