l 47 l 9 IN THE PUNJAB 8cHARYANA HIGH COURT AT CHA ITDIGAt8 DateofDecisionl 0510 2Oll ITA Nol11 of2002 MJs Nand Lal Manohar Lal 4ppellant Versus Ia CommissionerofIncome Tax Patialale another 2espondents Presentl MJs AkshayBhan Alok Mittal Advocates 0 for theappellant c IvlsSavita Saxena Advocate for the C I CORAM HONBLE MR JUSTICE HEMANT GUPTA et HONBLE Aln JUSTICE JASWANT SINGH Z tr HEMANT GUPTA Je I For order see CWP N03765 of 1997 titled Mls Sood l 08 Bhandari Co Vs Central Board ofDirect Taxes cf another mm Il Z HEMANT GUPTAI JUDGE 051002011 Vimal Il 1 Ll V P 011 1 S7 Uma 2012.11.03 11: 58 Scanned True Copy of Original PHHC,Chandigarh JOYTI RANI 2016.03.28 15:57 I attest to the accuracy and integrity of this document