THE PR COMMISSIONER OF INCOME TAX GURUGRAM vs. AGILENT TECHNOLOGIES (INTERNATIONAL) PVT LTD

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ITA/331/2019HC Punjab & HaryanaPHHC01067431201902 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 matter in issue was no longer res integra and had been concluded by the Court's own decision in ITA No. 5 of 2016, titled 'Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Ltd.', decided on 25.04.2016. In that prior decision, an identical question as raised in the present appeal was held not to be a substantial question of law. Therefore, following its own precedent, the High Court dismissed the present appeal. The reasoning is that if a prior judgment of the same court has determined that a particular issue does not constitute a substantial question of law, then subsequent appeals raising the same issue must also be dismissed on the same ground. The operative direction was to dismiss the appeal.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 07.12.2018 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-I-1, New Delhi. This order was in relation to a stay application (No. 899/DEL/2018) filed in an appeal (ITA No. 1084/Del/2016) concerning Assessment Year 2007-08. The assessee is Agilent Technologies (International) Pvt Ltd. The High Court of Punjab and Haryana at Chandigarh heard the appeal.

What were the issues?

1. Whether the issue in appeal constitutes a substantial question of law, as required for an appeal under Section 260A of the Income Tax Act, 1961. The Revenue contended that the appeal raises a substantial question of law. The Revenue did not dispute that the matter was concluded by a prior decision of the High Court. The Assessee's contentions are not recorded in the judgment.

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-331-2019 (O&M) Date of Decision: 02.12.2019 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)

1.

The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act'), against the order dated 07.12.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench-I-1 New Delhi, in stay application No. 899/DEL/2018 (in ITA No.1084/Del/2016) dated 07.12.2018 for the A.Y. 2007-08. 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.

3.

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

4.

Since the main case has been dismissed, the pending CM, if any, also stands disposed of. (AJAY TEWARI ) JUDGE 02.12.2019. (VIVEK PURI) smriti JUDGE Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SMRITI 2019.12.05 17:05 I attest to the accuracy and integrity of this document

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