CIT-1 CHANDIGARH vs. M/S PB. STATE COOP. AGRICULTURAL DEVEP. BANK LTD.

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ITA/639/2009HC Punjab & HaryanaPHHC01084768200911 November 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN4 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result in all these appeals would be the same as the result in ITA-638-2009, which was decided by a separate order and judgment passed on the same date. Consequently, these appeals were disposed of in the same terms as ITA-638-2009. The judgment does not provide the specific findings or reasoning from ITA-638-2009, nor does it detail the operative directions or relief granted in these specific appeals. The principle that can be cited is that appeals can be disposed of based on the outcome of a related, previously decided appeal, especially when agreed upon by the parties.

What were the facts?

These are a batch of appeals filed by the Revenue and the Assessee, M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh, and one individual, Shamsher Singh, against orders passed by the Income Tax Appellate Tribunal (ITAT). The appeals concern various assessment years. The High Court of Punjab and Haryana at Chandigarh noted that the outcome of these appeals was dependent on the decision in ITA-638-2009, titled 'The Commissioner of Income Tax-I, Chandigarh vs. M/s Punjab State Cooperative Agricultural Development Bank Ltd. Chandigarh'. The judgment states that these appeals were disposed of in the same terms as ITA-638-2009, which was decided by a separate order and judgment passed on the same date, November 11, 2016. No specific details of the dispute or the ITAT's order are provided in this excerpt.

What were the issues?

The High Court was to decide the appeals filed by the Revenue and the Assessee. However, the judgment explicitly states that the result in these appeals follows the result in ITA-638-2009. Therefore, the specific questions of law or fact that the Tribunal had to decide, and the arguments presented by the Assessee and the Revenue in these particular appeals, are not detailed in this excerpt. The judgment indicates that the substantive decision was made in a related appeal, ITA-638-2009, and these appeals were disposed of based on that prior decision without re-adjudicating the merits of each individual case presented here.

AI-generated summary — verify with the full judgment below

ITA-639-2009 and other connected matters [ 1 ] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-639-2009

Decided on : 11.11.2016 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-640-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-641-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-642-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-643-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent ITA-644-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS Shamsher Singh 2016.11.28 18:01 I attest to the accuracy and authenticity of this document Chandigarh

ITA-639-2009 and other connected matters [ 2 ] M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-645-2009 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-447-2010 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent ITA-380-2015 M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh

..... Appellant

VERSUS The Income Tax Officer, Chandigarh ..... Respondent

ITA-127-2013 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent ITA-429-2015 M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh

..... Appellant

VERSUS The Assistant Commissioner of Income Tax, Circle No. 2(1), Chandigarh ..... Respondent

Shamsher Singh 2016.11.28 18:01 I attest to the accuracy and authenticity of this document Chandigarh

ITA-639-2009 and other connected matters [ 3 ]

ITA-281-2011 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent ITA-59-2012 The Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent

ITA-70-2016 Pr. Commissioner of Income Tax-I, Chandigarh ..... Appellant

VERSUS M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh ..... Respondent ITA-48-2016 M/s Punjab State Cooperative Agricultural Development Bank Ltd., Chandigarh

..... Appellant

VERSUS The Commissioner of Income Tax-I, Chandigarh ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL, JUDGE Present: Ms.Urvashi Dhugga, Advocate, for the appellant-revenue (in all cases except in ITA-380-2015 and ITA-429-2015)

and for the respondent-revenue

(in ITA-380-2015 and ITA-429-2015). Mr.Sanjay Bansal, Senior Advocate, with Mr.Brij Mohan Monga, Advocate, Mr.Rohit Kaura, Advocate, and Mr.Amit Parsad, Advocate, for the respondent-assessee (in all cases except in ITA-380-2015 and ITA-429-2015) and for the appellant-assessee

(in ITA-380-2015 and ITA-429-2015).

******* Shamsher Singh 2016.11.28 18:01 I attest to the accuracy and authenticity of this document Chandigarh

ITA-639-2009 and other connected matters [ 4 ] S.J.VAZIFDAR, CHIEF JUSTICE It is agreed that the result in these appeals follows the result in ITA-638-2009 titled as “The Commissioner of Income Tax-I, Chandigarh vs. M/s Punjab State Cooperative Agricultural Development Bank Ltd. Chandigarh, which we disposed of by a separate order and judgment passed today. These appeals are also disposed of in the same terms. A photocopy of this order be placed on the files of connected cases.

[ S.J. VAZIFDAR ] CHIEF JUSTICE 11.11.2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether reasoned/speaking : Yes / No Whether reportable : Yes / No Shamsher Singh 2016.11.28 18:01 I attest to the accuracy and authenticity of this document Chandigarh

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