420 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No. 220 of 2001 DECIDED ON: FEBRUARY 11, 2020 M/S FREEMAN MEASURES PVT. LTD. APPELLANT VERSUS COMMISSIONER OF INCOME TAX, LUDHIANA AND ANR RESPONDENTS CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate, for appellant. Mr. Sandeep Goyal, Advocate, for respondents. AJAY TEWARI, J (Oral): This appeal under Section 260A of Income Tax Act, 1961 has been filed against order of Income Tax Appellate Tribunal, Chandigarh Bench maintaining some dis-allowances in terms of car expenses for personal use, depreciation and staff welfare expenses etc. 2. Having gone through facts of case we find that each of issue is pure question of fact. 3. It has not been shown that these findings have been arrived at perverse manner. 4. Consequently no question of law much less substantial question of law arises. 5. Dismissed. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE FEBRUARY 11, 2020 sham 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No SHAM SUNDER 2020.02.13 15:51 I attest to authenticity and integrity of this document HIGH COURT CHANDIGARH Freeman Measures Pvt. Ltd. v. Commissioner of Income-tax, Ludhiana And Anr