IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH

ITA No. 219 of 2013

Date of decision: 08.3.2017

Commissioner of Income Tax, Jalandhar 1, Jalandhar

&&Appellant

Vs.

M/s Max India Limited, Bhai Mohan Singh Nagar, Rail Majra, District

Nawanshahar.

&..Respondent

CORAM: HON9BLE MR. JUSTICE AJAY KUMAR MITTAL

HON9BLE MR. JUSTICE RAMENDRA JAIN

Present: Mr.Vivek Sethi, Advocate for the appellant.

Mr. Ajay Vohra, Sr. Advocate with

Mr. Gaurav Jain, Advocate for the respondent.

Ajay Kumar Mittal,J.

1.

This order shall dispose of ITA No. 219 of 2013 and 91 of 2017

as according to the learned counsel for the parties, the issue involved in both

the appeals is identical. However, the facts are being extracted from ITA

No.219 of 2013.

2.

ITA No.219 of 2013 has been preferred by the appellant-

revenue under section 260A of the Income Tax Act, 1961 (in short, <the

Act=) against the order dated 19.3.2013, Annexure A.3 passed by the Income

Tax Appellate Tribunal, Amrits