ITA No. 43 of 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 43 of 2009 Date of Decision: 4.4.2011 Commissioner of Income Tax, Faridabad ....Appellant. Versus Shri M.L. Saini ...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. AJAY KUMAR MITTAL, J. This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 against the order dated 7.7.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench “C”, Delhi in MA No. 139/Del/07 in ITA No. 228/Del/2004 for the block assessment from 1.4.1989 to 31.3.1999, claiming the following substantial question of law:- “Whether, on the facts and in the circumstances of the case, the Hon'ble ITAT has erred in dismissing the M.A. filed by the revenue for rectification of its order dated 10.6.2006 to enable the rejuvenation and restoration of the original assessment order, as the subsequent assessment order passed by the ITA No. 43 of 2009 -2- Assessing Officer in pursuance of order of CIT u/s 263 of the Income Tax Act was annulled by the ITAT?” Learned counsel for the revenue states that in view of order of even date passed in ITA Nos. 468 of 2007 and 641 of 2008, the present appeal has been rendered infructuous and may be disposed of as such. Ordered accordingly. (AJA Y KUMAR MITTAL) JUDGE April 4, 2011 (ADARSH KUMAR GOEL) gbs JUDGE ITA No. 43 of 2009 -3-