COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S NHPC LTD. SEC-33,NHPC COMPLEX FARIDABAD

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ITA/249/2015HC Punjab & HaryanaPHHC01109884201514 February 2018Author: MR. JUSTICE S.J. VAZIFDAR,MR. JUSTICE AVNEESH JHINGAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the questions of law raised in these appeals were the same as those in ITA No.151 of 2015, which had been disposed of by a separate order and judgment passed on the same date. It was agreed by both parties that the result in these appeals would follow the result of ITA No.151 of 2015. Consequently, the High Court answered the questions of law in favour of the respondent-assessee. The appeals were accordingly dismissed. The specific findings or reasoning from the decision in ITA No.151 of 2015 were not detailed in this judgment, but the operative direction was the dismissal of the Revenue's appeals based on the agreed-upon outcome.

What were the facts?

These appeals by the Principal Commissioner of Income Tax, Faridabad (Revenue) are against the orders of the Income Tax Appellate Tribunal (ITAT) concerning assessment years 2002-03, 2004-05, 2000-01, and 2003-04. The respondent in all appeals is M/s NHPC Ltd. (assessee). The High Court noted that the questions of law raised in these appeals were identical to those in ITA No.151 of 2015, which pertained to assessment year 2001-02. The High Court had disposed of ITA No.151 of 2015 by a separate order and judgment passed on the same date. It was agreed by the parties that the outcome of these appeals would follow the decision in ITA No.151 of 2015.

What were the issues?

1. Whether the questions of law raised in these appeals are identical to those in ITA No.151 of 2015, pertaining to assessment year 2001-02. 2. Whether the result in these appeals follows the result of ITA No.151 of 2015. Assessee's Contentions: The assessee did not present specific arguments in this judgment, as the outcome was agreed to follow a previous decision. However, it is implied that the assessee would have argued in favour of the ITAT's decision, aligning with the questions of law being answered in their favour. Revenue's Contentions: The Revenue, represented by Mr. T.K. Joshi, Senior Standing Counsel, did not present specific arguments in this judgment. The Revenue's appeals were against the ITAT's orders. The agreement to follow the decision in ITA No.151 of 2015 suggests the Revenue may have conceded on the identical nature of the questions of law or accepted the outcome of the prior judgment.

AI-generated summary — verify with the full judgment below

-1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Date of Decision: 14.02.2018 Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent

ITA No.322 of 2015 (O&M) Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent

ITA No.360 of 2015 (O&M) Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent

ITA No.366 of 2015 (O&M) Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent Anju 2018.02.17 12:32 I attest to the accuracy and integrity of this document High court chandigarh -2- CORAM: HON’BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present:- Mr.T.K.Joshi, Senior Standing Counsel for the appellant(s)- Revenue. Mr. Ved Jain, Advocate for the respondent (s). *** S.J.VAZIFDAR, CHIEF JUSTICE (ORAL

) These appeals are against the order of the Income Tax Appellate Tribunal in respect of the assessment years 2002-03, 2004-05, 2000-01 and 2003-04 respectively. The questions of law raised in these appeals are same as those raised in the assessee case ITA No.151 of 2015 which pertains to the assessment year 2001-02. By a separate order and judgment passed today, we disposed of ITA No.151 of 2015. It is agreed that the result in these appeals follows the result of ITA No.151 of 2015. The appeals are, accordingly, disposed of in the same terms namely that the questions of law are answered in favour of the respondent-assessee. Accordingly, these appeals are dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE

(AVNEESH JHINGAN) 14.02.2018 JUDGE anju Whether speaking/reasoned Yes/No Whether reportable Yes/No Anju 2018.02.17 12:32 I attest to the accuracy and integrity of this document High court chandigarh

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