IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH I.T Appeal.No.261 of 2011 Date of Order: 13.9.2011 Commissioner of Income Tax-II, Chandigarh .....Petitioner Vs. Gurinder Pal Singh .....Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE JASWANT SINGH Present: Ms. Urvashi Dhugga, Advocate for the appellant. HEMANT GUPTA, J (ORAL) For orders, see I.T Appeal No.260 of 2011. ( HEMANT GUPTA ) JUDGE September 13, 2011 ( JASWANT SINGH ) manoj JUDGE