IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-233-2018(O&M) Date of decision : 17.01.2020 M/S FRIENDS ALLOYS H.NO.2906/1 SEC 37-C CHD APPELLANT VERSUS COMMISSIONER OF INCOME TAX, CHANDIGARH RESPONDENTS CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Munish Kapila, Advocate and Mr. Aman Parti, Advocate for appellant. Ms. Urvashi Dhugga, Advocate for respondent. AJAY TEWARI, J. (Oral) 1 present appeal has been filed under Section 260A of Income Tax Act, 1961 [for short 'the Act'], against order dated 07.02.2017 passed by Income Tax Appellate Tribunal, Division Bench, Chandigarh in ITA No.1251/CHD/2016 for assessment year 2012-13. 2. Learned counsel for petitioner submits that issue involved in present appeal is covered by judgment of Hon'ble Supreme Court in Pr. Commissioner of Income Tax, Shimla Versus M/s Aarham Softronics; 2019 (2) TMI, 1285. SHABHA 2020.01.21 15:31 I attest to accuracy and integrity of this document ITA-233-2018(O&M) -2- 3. Learned counsel for respondent does not dispute above factual submission. 4. In view of above, present appeal is disposed of on same terms and conditions of above referred judgment. ( AJAY TEWARI ) JUDGE (AVNEESH JHINGAN ) th 17 January, 2020 JUDGE shabha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No SHABHA 2020.01.21 15:31 I attest to accuracy and integrity of this document Friends Alloys v. Commissioner of Income-tax, Chandigarh