Income-tax Appeal No.419 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income-tax Appeal No.419 of 2010 Date of decision: 3.2.2011 The Commissioner of Income-Tax, Patiala ...Appellant Versus M/s Satnam Oil Mills Ltd. Patran (Pb.) ...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. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This order shall dispose of Income Tax Appeals No.418 and 419 of 2010 as it is stated that both the appeals involve common question. 2. ITA No.419 of 2010 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 against the order dated 30.7.2009 of the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh in I.T.A. No.568/Chd/2009 for the assessment year 2004-05 proposing to raise following substantial question of law:- i) Whether in the facts and circumstances of the case, the ld. ITAT was right in law in dismissing the Income-tax Appeal No.419 of 2010 -2- **** Revenue's appeal without adjudicating on merits, ignoring the fact that the Assessing Officer, prior to the directions given u/s 263, had failed to apply his mind to the case in all perspectives and that the Departmental Appeal against the ITAT's order dated 31.12.2008 is still pending with the Hon'ble High Court of Punjab & Haryana at Chandigarh [ITA No.373/2009]” Notice of motion. 3. Mr. Pankaj Jain, Advocate accepts notice on behalf of respondent. 4. Learned counsel for the parties state that matter is covered by order of this Court dated 30.4.2010 in ITA No.373 of 2009 (The Commissioner of Income-tax, Patiala Vs. M/s Satnam Oil Mills Ltd.). Accordingly, these appeals are disposed of in the same terms and the matter is remanded to the CIT(A) for further proceedings in accordance with law. The assessee may appear before the CIT(A) on 28.3.2011. (Adarsh Kumar Goel) Judge February 03, 2011 (Ajay Kumar Mittal) Pka Judge