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4.4 In view of the foregoing, there has been no excess of jurisdiction per the impugned order, so as to recall or otherwise warrant any interference with the said order. We decide accordingly.
5. In the result, the instant application by the Revenue is dismissed.

Order pronounced in the open Court on September 06, 2019 Sd/- Sd/-

            (N.K.Choudhry)                          (Sanjay Arora)
            Judicial Member                     Accountant Member
Dated: 06/09/2019
Copy of the order forwarded to:
(1) Income Tax Officer, Ward 3(5), Zira, Ferozepur
(2) Sh. Hari Singh, Ex.-MLA, Makhu Road, Zira
(3) The CIT concerned
(4) The CIT (Appeals), Bathinda
(5) The SR DR, I.T.A.T.
                                              True copy


                                                 By Order