COMMR. OF INCOME TAX, FARIDABAD vs. M/S BHAGWAN RAM TRUST

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ITA/248/2005HC Punjab & HaryanaPHHC01077097200502 July 2013Author: MR. JUSTICE RAJIVE BHALLA,MR. JUSTICE DR. BHARAT BHUSHAN PARSOON2 pages

AI SummaryAllowed

What did the High Court hold?

The High Court allowed the appeals filed by the revenue. The court noted that the learned counsel for both parties agreed that the controversy was squarely covered in favour of the revenue by the Division Bench judgment in the case of The Commissioner of Income Tax, Faridabad vs Sh. Kamal Gupta, decided on 20.01.2011. Consequently, the High Court set aside the order dated 15.10.2004 passed by the ITAT, Delhi Bench, Delhi. The court restored the order passed in appeal by the lower appellate authority and the original assessment order. No specific issue was left undecided.

What were the facts?

The revenue, Commissioner of Income Tax, Faridabad, has filed two appeals (ITA No. 248 of 2005 and ITA No. 257 of 2005) challenging an order dated 15.10.2004 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, Delhi. The appeals involve common questions of law. For the purpose of stating facts, the court referred to ITA No. 248 of 2005, where the respondent is M/s Bhagwan Ram Trust. The procedural history leading to the ITAT order is not detailed in the provided text, only the challenge to the ITAT's decision is presented.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its order dated 15.10.2004, which is under challenge by the revenue. (Question of law) The revenue contended that the controversy in the present case is squarely covered in its favour and against the respondents by a previous judgment of a Division Bench of the High Court in the case of The Commissioner of Income Tax, Faridabad vs Sh. Kamal Gupta, decided on 20.01.2011. The revenue argued that this precedent should be applied to allow their appeals. The respondent did not present any arguments, as the learned counsel for the parties agreed that the matter was covered by the aforementioned judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH.

Date of Decision: 02.07.2013 The Commissioner of Income Tax, Faridabad ....Appellant Versus M/s Bhagwan Ram Trust, 526/16, Civil Lines, Gurgaon ....Respondent ITA No.257 of 2005

The Commissioner of Income Tax, Faridabad ....Appellant Versus Smt. Neelam Gupta, 526/16, Civil Lines, Gurgaon ....Respondent CORAM :- HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON Present:- Mr. Tajender K. Joshi, Advocate for the appellant. Mr. Pankaj Jain, Advocate and Mr. Devinder Goel, Advocate for the respondent. ***** gurpreet

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