C.I.T ASR. vs. M/S EMBROCIA FARMS P. LTD.
What did the High Court hold?
The High Court, in view of its prior judgment in The Commissioner of Income Tax, Patiala Vs. M/S Bee Pee Poultries, Barnala, ITR No.70 of 1999, decided on 19.9.2006, answered the referred question of law in favour of the Revenue and against the assessee. The reasoning is that the present case is covered by the precedent set in the Bee Pee Poultries case, where a similar issue regarding deduction under Section 80-J was decided against the assessee. The ratio decidendi is that if a High Court has already ruled on a specific question of law concerning a particular section of the Income Tax Act, subsequent references on identical questions should follow that precedent. The reference was disposed of accordingly, with no specific operative directions other than answering the question.
What were the facts?
This case involves a reference to the High Court of Punjab and Haryana at Chandigarh concerning Income Tax Reference (ITR) No. 148 of 1995. The petitioner is the Commissioner of Income Tax, Amritsar, and the respondent is M/S Embrocia Farms Pvt. Ltd., Gurdaspur. The assessment year in question is 1988-89. The Income Tax Appellate Tribunal, Amritsar Bench, had passed an order dated 23.9.1994 in I.T.A.Nos.1436/ASR/1989. The reference arises from this order, with the Tribunal posing a specific question of law for the Court's opinion.
What were the issues?
1. Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was justified in law in holding that the assessee is entitled to deduction under Section 80-J of the Income-tax Act, 1961? Assessee's contention: The judgment does not record any specific contentions made by the assessee before the High Court. Revenue's contention: The learned counsel for the Revenue pointed out that this Court had previously decided a similar issue in The Commissioner of Income Tax, Patiala Vs. M/S Bee Pee Poultries, Barnala, ITR No.70 of 1999, decided on 19.9.2006. The Revenue contended that in that case, the question was answered in favour of the Revenue and against the assessee.
Which sections of the Income-tax Act were involved?
Section 80-J
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar arising out of its order dated 23.9.1994 passed in I.T.A.Nos.1436/ASR/1989, in respect of the assessment year 1988- 89. “Whether on the facts and in the circumstance of the case, the Hon'ble Tribunal was justified in law in holding that the assessee is entitled to deduction under Section 80-J of the Income-tax Act,1961?”
Learned counsel for the Revenue points out that the issue has been gone into by this Court in The Commission of Income Tax, Patiala Vs. M/S Bee Pee Poultries, Barnala, ITR No.70 of 1999 decided on 19.9.2006 and the question has been answered in favour of the Revenue and against the assessee.
In view of the judgment of this Court referred to above, the question referred is answered in favour of the Revenue and against the assessee.
The reference is disposed of. (Adarsh Kumar Goel)
Judge November13, 2006 (Rajesh Bindal)
Pka Judge
Recent GST High Court judgments
Search GST case law →- M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
- Prabhudatta Mishra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, OdishaOrissa · 15 Oct 2026
- Rajesh Kumar Gupta vs. Joint Commissioner Of GST (Appeal), Territorial Range, BolangirOrissa · 15 Oct 2026
- M/S. Attitude Exim PVT. LTD., Rourkela vs. The Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- M/S.Pradeep Kumar Mahapatra, Bhubaneswar vs. Superintendent Bhubaneswar-Iii Circle, CGST Range, BhubaneswarOrissa · 15 Oct 2026
