109 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-386-2019 DECIDED ON:FEBRUARY 25, 2020 PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH APPELLANT VERSUS M/S JUPITER AQUA LINE PVT LTD RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Advocate for Ms. Urvashi Dhugga, Sr. Standing Counsel for appellant. AJAY TEWARI, J (Oral): 1. Learned counsel for appellant has fairly admits that present appeal is covered against revenue by decision of this Court in ITA No. 322 of 2016 titled as Principal Commissioner of Income Tax-I, Chandigarh vs. M/s Vardhman Chemtech Private Ltd., Chandigarh, decided on 28.08.2018 and same be dismissed in same terms. 2. In circumstances, appeal stands dismissed in same terms as in ITA No. 322 of 2016. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE FEBRUARY 25, 2020 sham 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No SHAM SUNDER 2020.02.26 18:02 I attest to authenticity and integrity of this document HIGH COURT CHANDIGARH Pr. Commissioner of Income-tax-2, Chandigarh v. Jupiter Aqua Line Pvt. Ltd