The Commissioner Of Income-Tax vs M/S Punjab Concast Steels on 5 February, 2009

        IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                        CHANDIGARH.

                                                   ITR No.196 of 1995
                                                   Date of Decision:5.2.2009


The Commissioner of Income-tax, (Central), Ludhiana.           ---Petitioner

                                       Versus

M/s Punjab Concast Steels, Ludhiana.                            ---Respondent

CORAM:- HON’BLE MR.JUSTICE J.S.KHEHAR
HON’BLE MR.JUSTICE NAWAB SINGH

Present:- Mr.Krishan Mehta, Senior Standing Counsel for the appellant.

Mr.Sanjay Bansal, Senior Advocate with
Mr.Suman Dhiman, Advocate for the respondent.

J.S.KHEHAR, J.(ORAL)

Learned counsel for the parties are agreed that the controversy

raised in the instance reference made at the instance of Income-Tax

Appellate Tribunal, Chandigarh stands determined by a Division Bench of

this Court in Commissioner of Income-Tax v. Kailash Rice Mills, (2008)

304 ITR 253 since the tax effected in the case under reference is trivial.

In view of the uncontroverted position noticed here-in-above,

the instant reference is answered in terms of the decision rendered by this

Court as has been referred to in the foregoing paragraph.

                                                            (J.S.Khehar)
                                                                 Judge



                                                         (Nawab Singh)
5.2.2009                                                     Judge
AS