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TMI Blog2010 (10) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER Adarsh Kumar Goel, J:- 1. This order will dispose of Civil Writ Petition Nos. 3241 and 3242 of 1999, ITR Nos.16 to 23 of 1994, ITA No.144 of 2005 and ITA No.407 of 2006 as common questions are involved. 2. As per office report paper-book of ITA No. 407 of 2006 is not available. Learned counsel for the appellant has furnished the paper-book of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 ITR 548. 5. Accordingly, both the writ petitions are dismissed. 6. ITA No.144 of 2005 has been preferred by the assessee proposing following substantial questions of law in respect of assessment year 1996-97:- "1. Whether the learned Tribunal was justified in law in upholding the disallowance of deduction claimed under section 80P(2)(a)(iii) of an amount of Rs. 1,32,94,23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 157 of 2005 (CIT v. Haryana State Co-operative Supply and Marketing), dated 8-9-2010. Accordingly, both the questions are covered against the assessee. Accordingly, the appeal is dismissed. 8. ITA No. 407 of 2006 has been preferred by the assessee proposing following substantial questions of law in respect of assessment year 1994-95:- "1. Whether the learned Tribunal is correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the judgment of Hon'ble Supreme Court in National Agricultural Co-operative Marketing Federation of India Ltd. s case (supra), no fault can be found with the rectification order which was passed within limitation. Accordingly, this appeal is dismissed. 10. In ITR Nos. 16 to 23 of 1994, the Income-tax Appellate Tribunal has referred the following question of law for opinion of this Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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