IN THE HIGH COURTOF PUNJAB AND HARYANA, CHANDIGARH. ITA No. 935 of 2008 Date of decision: July 1, 2009 Commissioner of Income Tax ....Appellant vs. Haryana Warehousing Corporation ...Respondent CORAM: HON'BLE MR.JUSTICE J.S.KHEHAR. HON'BLE MR.JUSTICE AJAY TEWARI. --- Present: Mr. Sanjay Bansal, Senior Advocate, with Mr.Prashat Bansal, Advocate, for the appellant. -- J.S.KHEHAR,J. We are satisfied that the controversy raised in the instant Letters Patent Appeal is identical to the one adjudicated upon by this Court in Commissioner of Income Tax,Panchkula v. Haryana Warehousing Corporation (ITA No.871 of 2008, decided on July 1, 2009). For the same reasons, as have been recorded while deciding ITA No.871 of 2008, the instant appeal is also dismissed. ( J.S.Khehar) Judge (Ajay Tewari) Judge July 1, 2009 rk