In the High Court of Punjab and Haryana at Chandigarh I.T.A. No. 441 of 2006 Date of Decision: 1.3.2007 The Desh Sewak Co-operative Labour & Construction Society Ltd., Bathinda …Appellant Versus Commissioner of Income Tax, Central Revenue Building, Bathinda. …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE RAJESH BINDAL Present: Mr. Ram Lal Gupta, for the appellant. JUDGMENT M.M. KUMAR, J. (Oral), It could not be successfully disputed that the issue raised in the instant appeal is covered against the appellant-assessee by a Division Bench judgment of this Court in the case of The Bandi Co- operative Labour & Construction Society Ltd. v. Commissioner of Income Tax, Central Revenue Building, Bathinda (I.T.A. No. 20 of 2006, decided on 16.5.2006). As the matter is covered against the appellant-assessee, accordingly the appeal is dismissed. (M.M. KUMAR) JUDGE (RAJESH BINDAL) March 1, 2007 JUDGE Pkapoor