Adarsh Kumar Goel, J.@mdashThis appeal has been preferred by the revenue u/s 206A of the Income Tax Act, 1961 against the order of the
Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh passed in ITA No. 292/Chandi/2008 dated 23.9.2009, for the assessment
year 2004-05, proposing following questions of law:
i) Whether on the facts and in the circumstances of the case the Hon''ble ITAT was right in law in allowing relief to the assessee on the basis of the
material which was not produced before the A.O?
ii) Whether on the facts and in the circumstances of the case the Hon''ble ITAT was right in law in allowing relief to the assessee without
appreciating the facts that the amount was due from Punjab Government on account of excess payment?
2. Learned Counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 30.7.2010 in ITA Nos.
275 and 277 of 2010.
3. Accordingly, this appeal is dismissed.
