Haryana State Coop Supply & Mktg. Federation Ltd., Panchkula V. ACIT, Panchkula

MA 130/CHANDI/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6143 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1995-1996
• Appeal Filed On: 09-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARISH NAYYAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS. 129 & 130/CHD/2009 (IN ITA NOS. 276 & 277/CHD/2004) ASSESSMENT YEARS: 1989-90 & 1995-96 HARYANA STATE COOPERATIVE SUPPLY & VS. THE ACIT, MARKETING FEDERATION LIMITED, PANCHKULA CIRCLE, PANCHKULA PANCHKULA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI HARISH NAYYAR RESPONDENT BY: SMT. SARITA KUMARI ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISC. APPLICATIONS MOVED BY THE APPLIC ANT ARE AGAINST SEPARATE ORDERS OF TRIBUNAL BOTH DATED 30.7.2009 IN ITA NO. 276/CHD/2004 RELATING TO ASSESSMENT YEAR 1989-90 AN D IN ITA NO. 277/CHD/2004 RELATING TO ASSESSMENT YEAR 1995-96. 2. THE LD. AR FOR THE ASSESSEE FAIRLY POINTED OUT T HAT THE ISSUE RAISED IN THE APPELLATE PROCEEDINGS HAD BEEN DECIDED AGAIN ST THE ASSESSEE BY THE HON'BLE PUNJAB & HARYANA HIGH COURT VIDE ORDER DAT ED 8.9.2010. 3. IN VIEW OF THE UPHOLDING THE ORDER OF THE TRIBUN AL BY THE HON'BLE PUNJAB & HARYANA HIGH COURT AGAINST THE ASSESSEE, W E FIND NO MERIT IN 2 THE PRESENT MISC. APPLICATIONS MOVED BY THE ASSESSE E. ACCORDINGLY, BOTH THE MISC. APPLICATIONS MOVED BY THE ASSESSEE ARE DI SMISSED. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO N FILED BY THE APPLICANT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF MARCH, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : MARCH, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3