SHRI ARUN TREHAN SINCE DECEASED THROUGH HIS LEGAL HEIR MRS. MAMTA TREHAN vs. THE ACIT, CIRCLE 5(1), CHANDIGARH - 160017

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ITA/199/2019HC Punjab & HaryanaPHHC01031179201928 January 2020Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the issue in the present appeal is covered by the judgment of the Hon'ble Supreme Court in Pr. Commissioner of Income Tax, Shimla Versus M/s Aarham Softronics; 2019 (2) TMI, 1285. Since the revenue did not dispute this submission, the Court disposed of the present appeal on the same terms as the Supreme Court's judgment. The specific findings or directions from the Supreme Court's judgment are not detailed in this High Court order, but the operative direction is to dispose of the appeal in accordance with that precedent. No issue was expressly left undecided.

What were the facts?

The appeal is filed by Arun Trehan (through LR Mamta Trehan) against the order dated 11.10.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh, in ITA No.46/Chd/2018 for the assessment year 2011-12. The appellant is the assessee, and the respondent is the ACIT, Circle 5(1), Chandigarh. The High Court of Punjab & Haryana is hearing the appeal under Section 260A of the Income Tax Act, 1961. The procedural history involves the ITAT's order which is now under challenge before the High Court.

What were the issues?

1. Whether the issue involved in the present appeal is covered by the judgment of the Hon'ble Supreme Court in Pr. Commissioner of Income Tax, Shimla Versus M/s Aarham Softronics; 2019 (2) TMI, 1285? (Question of law) Assessee's contention: The assessee argues that the issue before the High Court is identical to the one decided by the Supreme Court in the cited case, and therefore, the appeal should be decided in line with that judgment. Revenue's contention: The Revenue does not dispute the assessee's submission regarding the applicability of the Supreme Court's judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

-1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** Date of Decision: 28.01.2020 Arun Trehan through LR Mamta Trehan Appellant Versus The ACIT, Circle 5(1), Chandigarh Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. M.S. Kanda, Advocate for the appellant. Mr. Urvashi Dhugga, Sr. Standing Counsel for the Revenue. **** AJAY TEWARI, J (Oral):

1.

This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 11.10.2018 (Annexure A-5) passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No.46/Chd/2018 for the aassessment year 2011-12. 2. Learned counsel for the appellant submits that the issue involved in the present appeal is covered by the judgment of Hon'ble Supreme Court in Pr. Commissioner of Income Tax, Shimla Versus M/s Aarham Softronics; 2019 (2) TMI, 1285. 3. Learned counsel for the respondent does not dispute the PANKAJ BAWEJA 2020.01.29 14:06 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh -2- above factual submission.

4.

In view of the above, the present appeal is disposed of on the same terms of the above referred judgment. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 28, 2020

pankaj baweja

1.

Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.01.29 14:06 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

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