IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.27 of 1997 Date of decision: 5.7.2010 The Commissioner of Income Tax, Jalandhar. -----Applicant. Vs. M/s Kasinka Trading, Jalandhar. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Vivek Sethi, Sr. Standing Counsel for the applicant. --- ADARSH KUMAR GOEL, J. Following question of law has been referred for opinion of this Court, arising out of order of the Income Tax Appellate Tribunal dated 13.2.1996 in I.T.A. Nos.931 to 938 (ASR)/1990 for the assessment year 1987-88:- “Whether, on the facts and in the circumstances of the case, the ITAT is right in law in directing the A.O. to delete the charging of interest u/s 201(1A) of the Income-tax Act, 1961?” Learned counsel for the revenue fairly states that the matter is covered by earlier order of this Court dated 10.7.2007 in I.T.R. Nos.27 of 1997 I.T.R. No.24 of 1996 The Commissioner of Income-tax, Jalandhar v. Sh. Yash Paul Singh Bhalla Vimpi Restaurant.. In view of above, the question referred is answered against the revenue and in favour of the assessee. The reference is disposed of. (ADARSH KUMAR GOEL) JUDGE July 05, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2