2010 (10) TMI 854

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....Putney and Urvashi Dhugga for the Respondent   ORDER   Adarsh Kumar Goel, J:-   1. This order will dispose of Civil Writ Petition Nos. 3241 and 3242 of 1999, ITR Nos.16 to 23 of 1994, ITA No.144 of 2005 and ITA No.407 of 2006 as common questions are involved.   2. As per office report paper-book of ITA No. 407 of 2006 is not available. Learned counsel for the appell....

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....ration of India Ltd. v. Union of India [2003] 260 ITR 548.   5. Accordingly, both the writ petitions are dismissed.   6. ITA No.144 of 2005 has been preferred by the assessee proposing following substantial questions of law in respect of assessment year 1996-97:-   "1. Whether the learned Tribunal was justified in law in upholding the disallowance of deduction claimed under....

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....against the assessee by the judgment of the Court in ITA No. 157 of 2005 (CIT v. Haryana State Co-operative Supply and Marketing), dated 8-9-2010. Accordingly, both the questions are covered against the assessee. Accordingly, the appeal is dismissed.   8. ITA No. 407 of 2006 has been preferred by the assessee proposing following substantial questions of law in respect of assessment year 19....

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....p; 9. Learned counsel for the assessee fairly states that in view of the judgment of Hon'ble Supreme Court in National Agricultural Co-operative Marketing Federation of India Ltd. s case (supra), no fault can be found with the rectification order which was passed within limitation. Accordingly, this appeal is dismissed.   10. In ITR Nos. 16 to 23 of 1994, the Income-tax Appellate Tribun....