CIT KARNAL vs. MARKET COMMITTEE JUNDLA

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ITA/231/2010HC Punjab & HaryanaPHHC01093144201019 July 2010Author: MR. JUSTICE HEMANT GUPTA,MR. JUSTICE M.S. SULLAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the issues raised in the appeal had already been decided by the Court against the Revenue in two previous, cited judgments (ITA No. 535 of 2009 and ITA No. 151 of 2010), no substantial question of law arose for consideration in the present appeal. The Court found no reason to deviate from its previous findings. Consequently, the appeal filed by the Revenue was dismissed. The specific findings on the individual questions of law are not detailed in this judgment, as they were based on prior rulings. No issues were left undecided.

What were the facts?

The Revenue, Commissioner of Income Tax, Karnal, is in appeal against an order dated May 8, 2009, passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had allowed the appeal filed by the Assessee, M/s Market Committee, Jundla, against an order dated January 12, 2009, passed by the Commissioner of Income Tax. The appeal before the High Court concerns assessment year(s) not specified in the judgment. The procedural history involves the assessee's appeal to the ITAT, which was allowed, leading to the present appeal by the Revenue.

What were the issues?

The High Court had to decide whether any question of law arises for consideration in the appeal filed by the Revenue. The Revenue's contentions, as presented by its counsel, were that specific questions of law (numbered 1 to 4) had been decided against the Revenue by this Court in previous, cited judgments. Specifically, Question Nos. 1 and 2 were decided against the Revenue in ITA No. 535 of 2009 (Commissioner of Income Tax, Karnal v. Market Committee, Pipli) decided on July 5, 2010. Question Nos. 3 and 4 were concluded against the Revenue in ITA No. 151 of 2010 (Commissioner of Income Tax, Hisar v. Market Committee, Narwana) decided on July 5, 2010. The Assessee's arguments are not recorded.

AI-generated summary — verify with the full judgment below

[1] Date of IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Decision: 19.7.2010

Commissioner of Income Tax, Karnal .....Appellant Versus M/s Market Committee, Jundla ….Respondent CORAM: Hon’ble Mr. Justice Hemant Gupta Hon’ble Mr. Justice Mehinder Singh Sullar

1.

Whether Reporters of local papers may be allowed to see the judgment?

2.

To be referred to the Reporters or not?

3.

Whether the judgment should be reported in the Digest? Present: Shri Yogesh Putney, Advocate, for the appellant. Hemant Gupta, J. (Oral) The revenue is in appeal aggrieved against the order passed by the Income Tax Appellate Tribunal on 8.5.2009, whereby

the appeal filed by the Assessee against the order dated 12.1.2009 passed by the Commissioner of Income Tax, was allowed. Learned counsel for the appellant has fairly pointed out that Question Nos. 1 and 2 have been decided by this Court against the Revenue in ITA No. 535 of 2009 decided on 5.7.2010 (The Commissioner of Income Tax, Karnal v. Market Committee, Pipli), whereas Question Nos. 3 and 4 stand concluded against the Revenue in ITA No. 151 of 2010 decided on 5.7.2010 (The Commissioner of Income Tax, Hisar v. Market Committee, Narwana). Since the issues stand decided by this Court against the Revenue, we do not find that any question of law arises for consideration in the present appeal. Hence, the same is dismissed. [ Hemant Gupta ] Judge [ Mehinder Singh Sullar ] 19-07-2010

Judge [2] ds

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