THE PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S JINDAL STEEL AND POWER LTD

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ITA/230/2019HC Punjab & HaryanaPHHC01049509201907 December 2019Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the question of law arising from the ITAT's order was not a substantial question of law. This conclusion was based on the concession made by the Revenue's counsel, who admitted that the issue was already decided by the High Court in a previous, identical case. The Court referred to its own decision in ITA No.5 of 2016, wherein it had held that a similar question did not qualify as a substantial question of law. Consequently, the appeal filed by the Revenue under Section 260A of the Act was dismissed. The ratio decidendi is that if a question of law has already been authoritatively decided by the High Court in a similar context, it does not constitute a substantial question of law for the purpose of a further appeal under Section 260A. Any pending applications related to the main appeal were also disposed of.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 13.07.2018 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-I. The ITAT's order was in relation to a stay application (No. 500/DEL/2018) concerning an appeal (ITA No. 619/Del/2015) for Assessment Year 2010-11. The assessee is M/s Jindal Steel & Power Ltd. The Revenue's counsel conceded that the issue was no longer res integra and had been decided by the High Court in a previous identical case.

What were the issues?

1. Whether the question of law arising from the ITAT's order dated 13.07.2018 in stay application No. 500/DEL/2018 (in ITA No.619/Del/2015) for AY 2010-11 constitutes a substantial question of law, as contemplated under Section 260A of the Income Tax Act, 1961. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The assessee is M/s Jindal Steel & Power Ltd. Revenue's Contention: The learned counsel for the appellant (Revenue) conceded that the matter in issue is no longer res integra and stands concluded by the decision of this Court in ITA No.5 of 2016, titled as “Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Ltd.”, decided on 25.04.2016, whereby, an identical question was held not to be a substantial question of law.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-230-2019 (O&M) Date of Decision: 07.12.2019

The PR. Commissioner of Income Tax, Gurgaon ... Appellant vs. M/s Jindal Steel & Power Ltd .. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIVEK PURI Present : Mr.Tajender K. Joshi, Advocate, for the appellant. ***** AJAY TEWARI, J.(ORAL)

The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act'), against the order dated 13.07.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench-I- 1 New Delhi, in stay application No. 500/DEL/2018 (in ITA No.619/Del/2015) dated 13.07.2018 for the A.Y. 2010-11. 2. It was not disputed by the learned counsel for the appellant- Revenue that the matter in issue is no longer res integra and stands concluded by the decision of this Court in ITA No.5 of 2016, titled as “Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refigeration Ltd.”, decided on 25.04.2016, whereby, identical question as claimed in the present appeal, has been held not to be substantial question of law.

For the reasons recorded in the aforementioned appeal, the present appeal is dismissed.

Since the main case has been dismissed, the pending CM, if any, also stands disposed of. (AJAY TEWARI ) JUDGE 07.12.2019. (VIVEK PURI) smriti JUDGE Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SMRITI 2019.12.10 10:38 I attest to the accuracy and integrity of this document

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