ITA No.99 of 2001 {1} 414-1 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of Decision: 06.02.2020 1. ITA No.99 of 2001 Shiv Kumar Ohri (HUF) Appellant Versus Commissioner of Income Tax, Jalandhar and another Respondents 2. ITA No.100 of 2001 Shiv Kumar Ohri (HUF) Appellant Versus Commissioner of Income Tax, Jalandhar and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate for appellant. Mr. Vivek Sethi, Sr. Standing Counsel for Revenue. With Mr. Varun Issar, Jr. Standing Counsel. AJAY TEWARI, J. (Oral) [1] These two appeals have been filed under Section 260-A of Income Tax Act, 1961 against order passed by Income Tax Appellate Tribunal, Amritsar in ITA No.234(ASR)/1993 and MA No.19(ASR)/2000 in ITA No.734(ASR)/1993 for assessment year 1989-90 respectively. [2] issue involved in both appeals relates to demand of 33,010/-. [3] Considering trivial nature of impact, we do not deem it PANKAJ BAWEJA 2020.02.07 15:33 I attest to accuracy and authenticity of this document HIGH COURT, CHANDIGARH ITA No.99 of 2001 {2} appropriate to decide appeals and same are, therefore, dismissed, leaving questions of law to be decided in some other case. [4] Ordered accordingly. [5] Since appeals are dismissed, pending application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 06, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.07 15:33 I attest to accuracy and authenticity of this document HIGH COURT, CHANDIGARH Shiv Kumar Ohri (HUF) v. Commissioner of Income-tax, Jalandhar and another