COMMISSIONER OF INCOME TAX-II AMRITSAR vs. AJAY KUMAR

ITA/277/2014HC Punjab & HaryanaPHHC01109416201415 September 20161 pages

AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeal filed by the Revenue. The decision was based on the premise that the result of this appeal would be identical to the result in ITA-286-2014, "The Commissioner of Income Tax-II, Amritsar Vs. M/s Ajay Electronic, Pathankot." As the High Court had allowed ITA-286-2014 by a separate order and judgment passed on the same day, this appeal was also allowed in the same terms. The specific grounds of appeal or the reasoning behind the decision in ITA-286-2014, which consequently determined the outcome of this appeal, were not detailed in this judgment. Therefore, the operative direction was to allow the appeal, implying that the order of the ITAT was set aside or modified in line with the decision in the related appeal.

What were the facts?

The Revenue, Commissioner of Income Tax-II, Amritsar, has filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 28.02.2014 passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench. The appeal pertains to the assessment year 2003-04. The Revenue's counsel stated that the outcome of this appeal would be determined by the decision in a related appeal, ITA-286-2014, titled "The Commissioner of Income Tax-II, Amritsar Vs. M/s Ajay Electronic, Pathankot," which was decided by the High Court on the same day. The High Court has accordingly allowed this appeal in the same terms as the related appeal.

What were the issues?

1. Whether the High Court should allow the appeal filed by the Revenue against the ITAT's order dated 28.02.2014 for assessment year 2003-04, given that the outcome is stated to follow a separate, concurrently decided appeal (ITA-286-2014)? Assessee's contentions: Not recorded. Revenue's contentions: The Revenue argued that the result of this appeal should follow the result in ITA-286-2014, which was allowed by the High Court in a separate order and judgment passed on the same day. No other specific contentions were recorded.

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

Sr. No. 205 (2)

ITA-277-2014

Decided on : 15.09.2016 The Commissioner of Income Tax-II, Amritsar

..... Appellant

VERSUS Sh. Ajay Kumar ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Denesh Goyal, Advocate, for the appellant. Mr.Pankaj Jain, Senior Advocate, with Mr.Divya Suri, Advocate, and Mr.Sachin Bhardwaj, Advocate, for the respondent.

******* DEEPAK SIBAL J. The present appeal under Section 260A of the Income Tax Act, 1961 has been preferred by the revenue to challenge therein order dated 28.02.2014, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar.

The appeal pertains to the assessment year 2003-04. Learned counsel for the appellant states that the result in this appeal will follow the result in ITA-286-2014 “The Commissioner of Income Tax-II, Amritsar Vs. M/s Ajay Electronic, Pathankot”, allowed by us by our separate order and judgment passed today. This appeal is accordingly allowed in the same terms.

[ S.J. VAZIFDAR ] CHIEF JUSTICE 15.09.2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether reasoned/speaking : Yes / No Whether reportable : Yes / No Shamsher Singh 2016.09.28 10:29 I attest to the accuracy and authenticity of this document Chandigarh

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