ITA No. 52 of 2011 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income Tax Appeal No.52 of 2011 Date of decision: 20.4.2011 Vidya Sagar Prop. M/s Fine Bricks Company ...Appellant Versus Commissioner of Income Tax, Karnal ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Ravi Shanker, Advocate for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This Appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 against order dated 20.8.2010 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B',Chandigarh in ITA No.858/Chandi/2009, for the assessment year 2000- 01, raising following substantial questions of law:- “i) Whether the Income Tax Appellate Tribunal is justified in confirming order of authorities below disallowing the expenditure on purchase of coal from the three parties merely by relying upon the report in respect of another assessment year i.e. 2002-03 regarding non-traceability of the said parties, ignoring the fact that the assessment for that assessment year i.e. 2002-03 has not been set aside being bad in law vide order dated 21.10.2010 (Annexure P-5) and the purchases were held by the ITA No. 52 of 2011 -2- **** A.O. to have been made in cash and thus not doubting the existence of the said parties? ii) Whether the Income Tax Appellate Tribunal is justified in disallowing the expenditure on purchases of coal on the basis of report dated 4.10.2004 after conducting enquiry for completing the assessment for the assessment year 2002-03, after a long period of four years from the close of the year under consideration?” 2. Learned counsel for the appellant fairly states that identical matter filed by the assessee has been dismissed by this Court vide order dated 12.1.2011 in ITA No.785 of 2010 Vidya Sagar Prop. M/s Fine Bricks Vs. Commissioner of Income Tax, Karnal. In view of above, no substantial question of law arises. The appeal is dismissed. (Adarsh Kumar Goel) Judge April 20,2011 (Ajay Kumar Mittal) Pka Judge