IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** I.T.A. No.154 of 2007 Date of Decision:01.05.2007 Commissioner of Income Tax-II, Ludhiana .....Appellant Vs. M/s Nahar Export Ltd., Ludhiana .....Respondent CORAM:- HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE RAJESH BINDAL Present:- Mr.S.K.Garg Narwana, Advocate for the revenue. **** M.M.Kumar, J. (Oral) Learned counsel for the revenue states that the matter has been decided against the revenue in I.T.A. No.193 of 2005 – Commissioner of Income Tax, Ludhiana v. Vardhman Polytex Limited decided on 22.5.2006. In view of the above, we find that the matter is squarely covered against the revenue. Dismissed. ( M.M.KUMAR ) JUDGE May 01, 2007 ( RAJESH BINDAL ) renu JUDGE