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<h1>Revenue's Section 260A appeal dismissed by Punjab and Haryana High Court. No grounds for interference found.</h1> The High Court of Punjab and Haryana dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax ... Whether the order of the ITAT is perverse as the ITAT has failed to appreciate the fact that the CIT(A) restricted the food cost ratio to 55 % only on conjectures and surmises and without any evidence, whereas the Assessing Officer had based its order on the basis of results of 16 hotels/restaurants – similar question of law on similar facts was raised by the Revenue has been dismissed by this Court in similar matter – hence no question of law arises in this appeal for our determination The High Court of Punjab and Haryana dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The court found no grounds to interfere in the Tribunal's order as no question of law arose for determination. The appeal was dismissed.
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