2011 (2) TMI 139

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..... is covered in favour of the revenue by earlier order of this Court, The Commissioner of Income Tax, Panchkula v. M/s Haryana State Coop. Supply and Marketing Federation Limited, Panchkula - Hence, the questions raised in the appeal are decided in favour of the revenue and against the assessee - The appeal is allowed
MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Yogesh P .....

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..... hereas it has not been controverted by assessee at any stage that no such rent/storage charges has actually been received by it from FCI and that except for the nomenclature, it also relates to the "surplus from procurement of wheat account." (b) Whether on the facts and circumstances of the case, the ld. ITAT has erred in dismissing the appeal of the Revenue and thereby allowing the contention .....

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..... wing the ratio laid down by the Hon'ble Punjab & Haryana High Court in assessee's own case in ITR No.120 of 1998 dated 06.09.2006 and ITR No.63 of 1998 dated 31.10.2006 and also the ratio of the Hon'ble Supreme Court in the case of Orissa State Warehousing Corporation vs. CIT. 237 ITR 589" (d) Whether on the facts and circumstances of the case, the ld. ITAT was right in not appreciating the fact .....

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