ITR No.16 of 1999 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR No.16 of 1999 Date of decision:14.11.2006 Commissioner of income tax, Chandigarh ....Petitioner versus Justice N.K.Sodhi, Chandigarh ....Respondent CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: Mr. SK Garg Narwana, Advocate, for the revenue. Mr. ML Garg, Advocate and Mr. Akshay Bhan, Advocate, for the respondent. JUDGMENT: Following question of law has been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, (for short, 'the Tribunal), arising out of its order dated 23.4.1998 in ITA No.118/Chandi/94, for the assessment year 1992-93:- “Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that arrears of professional fees received after discontinuance of the legal profession are not taxable under section 176(4) of the Income Tax Act, 1961?” The Tribunal has followed its order in the case of Justice Kuldip Singh v. ITO, giving rise to ITR Nos.292 and 293 of 1995 (The Commissioner of Income Tax, Patiala v. Mr. Justice Kuldip Singh, Chandigarh), which has been decided by a separate order passed today, ITR No.16 of 1999 2 wherein the question referred has been answered against the revenue and in favour of the assessee. In view of the above, the question referred is answered against the revenue and in favour of the assessee. Reference is disposed of accordingly. (Adarsh Kumar Goel) Judge November 14, 2006 (Rajesh Bindal) 'gs' Judge