- (1.) Leave granted.
(2.) This appeal is directed against the judgment and order passed by the High Court of Punjab and Haryana at Chandigarh in I.T.A.No.109 of 2005, dated 23.11.2010.
(3.) This Court, while issuing notice to the respondent, by its order dated 03.02.2012, had passed the following order: ....... Issue notice as to why the matter should not be sent back to the High Court as, today, learned counsel for the petitioner has placed before us number of documents which earlier were not placed before the High Court. ;