ITA No. 435 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 435 of 2010 Date of Decision: 13.9.2010 The Commissioner of Income Tax-I ....Appellant. Versus M/s Punjab State Warehousing Corp. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 206A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh passed in ITA No. 292/Chandi/2008 dated 23.9.2009, for the assessment year 2004-05, proposing following questions of law:- “i) Whether on the facts and in the circumstances of the case the Hon'ble ITAT was right in law in allowing relief to the assessee on the basis of the material which was not produced before the A.O? ii) Whether on the facts and in the circumstances of the case the Hon'ble ITAT was right in law in ITA No. 435 of 2010 -2- allowing relief to the assessee without appreciating the facts that the amount was due from Punjab Government on account of excess payment?” 2. Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 30.7.2010 in ITA Nos. 275 and 277 of 2010. 3. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 13, 2010 (AJAY KUMAR MITTAL) gbs JUDGE