IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 452 of 2006 Date of decision : 18.1.2007 Commissioner of Income Tax, Chandigarh-II .........Appellant. Versus Mr. Noboru Oshima C/o M/s Fujitsu Limited. ...........Respondent. CORAM : HON'BLE MR. JUSTICE M. M. KUMAR HON'BLE MR. JUSTICE VINOD K. SHARMA Present : Mr.S.K. Garg Narwana, Advocate for the appellant. **** M. M. KUMAR, J.( ORAL ) It is conceded position that I.T.A. No. 453, 454 and 455 of 2006 involving similar question of fact and law as is raised in the instant appeal, have been dismissed on 12.1.2007. Accordingly this appeal also does not survive for consideration and the same is dismissed. (M.M. KUMAR) JUDGE 18.1.2007. ( VINOD K. SHARMA ) 'sp' JUDGE