COMMISSIONER OF INCOME TAX, HISAR vs. MARKET COMMITTEE, HANSI

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ITA/249/2011HC Punjab & HaryanaPHHC01095575201112 September 2011Author: MR. JUSTICE HEMANT GUPTA,MR JUSTICE JASWANT SINGH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal. This decision was based on the reasoning applied in the case of Market Committee, Karnal (ITA No. 238 of 2010), where a similar appeal filed by the revenue was dismissed on the ground that no substantial question of law arose. The High Court found no reason to deviate from that precedent. Consequently, the appeal was dismissed. The specific findings of the ITAT regarding the allowability of contributions and depreciation were not re-examined by the High Court, as the appeal was disposed of on the preliminary issue of whether a substantial question of law existed.

What were the facts?

The Commissioner of Income Tax (appellant) is in appeal against the order dated 1.9.2009 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The ITAT had held that contributions made by the Marketing Board to the assessee, Market Committee, Hansi (respondent), were allowable deductions, and that depreciation claimed by the assessee was also allowable. The appeal was filed with a delay of 230 days, which was condoned. The High Court noted that similar questions of law were raised by the revenue in a previous appeal (ITA No. 238 of 2010) concerning the Market Committee, Karnal, which was dismissed on 28.7.2010.

What were the issues?

1. Whether a substantial question of law arises for consideration regarding the ITAT's order allowing contributions made by the Marketing Board as a deductible expense for the assessee. 2. Whether a substantial question of law arises for consideration regarding the ITAT's order allowing depreciation claimed by the assessee. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The revenue argued that the ITAT's order was erroneous and that substantial questions of law arose from it. The revenue relied on the fact that similar questions were raised in a previous appeal (ITA No. 238 of 2010) against the Market Committee, Karnal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 12.9.2011 ITA No. 249 of 2011 (O&M) The Commissioner of Income Tax …..Appellant vs. Market Committee, Hansi …..Respondent CORAM: - HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE JASWANT SINGH Present: - Mr. Tejinder K. Joshi, Advocate for the appellant. HEMANT GUPTA, J (Oral) CM No. 16311-CII of 2011

For the reasons recorded in the application, delay of 230 days in filing the appeal is condoned subject to all just exceptions. CM No. 16312-CII of 2011 Application is allowed. Filing of certified copies of Anneuxres A-1 to A-4 is dispensed with. The same are taken on 2

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