THE PR.COMMISSIOER OF INCOME TAX , GURGAON vs. JINDAL STEEL AND POWER LTD

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ITA/275/2019HC Punjab & HaryanaPHHC01067424201928 November 2019Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal does not raise a substantial question of law. The Court relied on its own previous decision in ITA No.5 of 2016, which dealt with an identical question and concluded that it did not constitute a substantial question of law. Therefore, the reasoning in the earlier judgment was applied to the present case. The ratio decidendi is that if a High Court has already decided an identical issue as not raising a substantial question of law, subsequent appeals on the same issue will also be dismissed on that ground. The appeal was dismissed, and consequently, any pending Civil Misc. Application also stood disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the Revenue) under Section 260A of the Income Tax Act, 1961, against an order dated 17.08.2018 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-'D'. The order pertained to a stay application for assessment year 2008-2009. The assessee is Jindal Steel & Power Limited. The learned counsel for the Revenue conceded that the issue in the present appeal was no longer res integra. The Revenue acknowledged that the matter had been concluded by a previous decision of the High Court 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.

What were the issues?

1. Whether the present appeal raises a substantial question of law, as required under Section 260A of the Income Tax Act, 1961. The Revenue argued that the issue in the present appeal is identical to the one decided by this Court in ITA No.5 of 2016, wherein it was held that no substantial question of law arises. The Revenue did not present any arguments against this precedent. The assessee did not make any arguments as 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 Date of decision : 28.11.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant versus Jindal Steel & Power Limited, Jindal Centre,12 Bhikaji Cama Place, New Delhi. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present :- Mr. Arun Sharma, Advocate for 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 17.08.2018, passed by the Income Tax Appellate Tribunal, Delhi Bench- 'D” New Delhi, in stay application No. 582/DEL/2018 (2403/DEL/2017) dated 17.08.2018 for the assessment year 2008-2009. 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. POOJA SHARMA 2019.11.29 12:35 I attest to the accuracy and integrity of this document

3.

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

4.

Since the main case has been dismissed, the pending Civil Misc. Application, if any, also stands disposed of.

( AJAY TEWARI ) JUDGE ( VIVEK PURI ) JUDGE 28.11.2019

Pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.11.29 12:35 I attest to the accuracy and integrity of this document

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