ITA No. 206 of 2015

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 206 of 2015 (O&M)

Date of Decision: 13.8.2015

Commissioner of Income Tax (Central), Gurgaon

....Appellant.

Versus

Principal Officer, M/s Hill View Infrastructure (P) Ltd., Chandigarh

...Respondent.

CORAM:-

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.

HON'BLE MR. JUSTICE RAMENDRA JAIN.

PRESENT: Mr. Rajesh Sethi, Senior Standing Counsel with

Mr. Arun Biriwal, Advocate and

Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant.

AJAY KUMAR MITTAL, J.

1.

Delay of 70 days in re-filing the appeal is condoned.

2.

This order shall dispose of a bunch of six appeals bearing

ITA Nos. 19, 206, 218, 219, 220 and 228 of 2015 as according to the

learned counsel for the revenue, issues involved therein are identical.

For brevity, the facts are being extracted from ITA No. 206 of 2015.

3.

This appeal has been filed by the revenue under Section

260A of the Income Tax Act, 1961 (in short “the Act”) against the order

dated 6.6.2014 (Annexure A-3) passed by the Income Tax Appellate

Tribunal, Chandigarh Bench 'B', Chandigarh (hereinafter referred to as

“the Tribunal”) in ITA No. 561/Chd/2013 for the assessmen