COMMISSIONER OF INCOME TAX -1 CHANDIGARH vs. M/S PUNJAB INFRASTRUCTURE DEV BOARD CHANDIGARH

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ITA/72/2016HC Punjab & HaryanaPHHC01110667201620 December 20163 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the appeals in the same terms as ITA No.73 of 2016. The question of law framed in ITA No.73 of 2016 was answered in favour of the appellant/revenue, and consequently, against the assessee/respondent. The reasoning for this decision is not detailed in this judgment but is stated to be found in the judgment of ITA No.73 of 2016. The High Court acknowledged that the assessee's main submission, relating to whether Section 194C of the Act applies to its case, had not been decided. Therefore, the assessee was to be afforded an opportunity to have this main submission decided by the Tribunal. No specific operative directions like deletion or remand were explicitly stated, other than the necessity for the Tribunal to decide the main submission.

What were the facts?

These appeals by the Commissioner of Income Tax (TDS)-I, Chandigarh, concern Assessment Years 2008-09 to 2011-12, against the orders of the Income Tax Appellate Tribunal (ITAT). The appeals were disposed of following the decision in ITA No.73 of 2016. The core issue revolves around the interpretation of Section 201 of the Income Tax Act, 1961, with the unamended Section 201 applicable for Assessment Years up to 2010-11 and the amended Sub-Section (1A) for Assessment Year 2011-12. The High Court noted that the question of law framed in ITA No.73 of 2016, which was answered in favour of the revenue, was also relevant here. The assessee, M/s Punjab Infrastructure Dev. Board, was to be given an opportunity to have its main submission decided by the Tribunal.

What were the issues?

1. Whether the provisions of Section 194C of the Income Tax Act, 1961, apply to the assessee's case. (Question of law/mixed law and fact) The revenue contended that the question of law framed in ITA No.73 of 2016 was answered in its favour, and this answer was against the assessee. The assessee's main submission, which was yet to be decided by the Tribunal, concerned the applicability of Section 194C to its case. The judgment does not record specific arguments from either side beyond the reference to the prior judgment and the pending main submission.

Which sections of the Income-tax Act were involved?

Section 201,Section 194C

AI-generated summary — verify with the full judgment below

ITA No.72 of 2016 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH (1) ITA No.72 of 2016 The Commissioner of Income Tax (TDS)-I, Chandigarh

....Appellant versus M/s Punjab Infrastructure Dev. Board, Chandigarh ....Respondent (2) ITA No.74 of 2016 The Commissioner of Income Tax (TDS)-I, Chandigarh

....Appellant versus M/s Punjab Infrastructure Dev. Board, Chandigarh ....Respondent (3) ITA No.75 of 2016 The Commissioner of Income Tax (TDS)-I, Chandigarh

....Appellant versus M/s Punjab Infrastructure Dev. Board, Chandigarh ....Respondent (4) ITA No.96 of 2016 The Commissioner of Income Tax (TDS)-I, Chandigarh

....Appellant versus M/s Punjab Infrastructure Dev. Board, Chandigarh ....Respondent Date of decision: 20.12.2016 Jyoti Sharma 2016.12.28 13:28 I attest to the accuracy and integrity of this document

ITA No.72 of 2016 -2- CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL * * * * Present:- Mr. Denesh Goyal, Senior Standing Counsel for the appellant(s). Mr. Deepak Aggarwal, Advocate for the respondent(s). * * * * S.J. VAZIFDAR,

CHIEF JUSTICE (ORAL)

These appeals are filed against the order of the Tribunal pertaining to the Assessment years 2008-09 to 2011-12. It is agreed that the result in these appeals follow the result in ITA No.73 of 2016, which we disposed of by a separate order and judgment passed today. The matter related to the interpretation of Section 201 of the Income Tax Act, 1961. Section 201 was amended as a result whereof the unamended Section applies to all the years except Assessment Year 2011-12 and the amended Sub-Section (1A) applies to the Assessment Year 2011-12. The judgment in ITA No.73 of 2016 considers the effect of the unamended as well as amended portion of the provisions of Section 201 in so far as the same is relevant for the purpose of these appeals. 2. Although ITA No.73 of 2016 was in respect of the Assessment Year 2007-08, for the reasons stated in our judgment in ITA No.73 of 2016, these appeals are also disposed of in the same terms. In other words, the question of law framed by us in that appeal is also framed in each of these appeals and answered in favour of the appellant/revenue. As the question of law was raised in relation to the assessee/respondent's alternative contention, the same has been answered against the assessee/respondent. It Jyoti Sharma 2016.12.28 13:28 I attest to the accuracy and integrity of this document

ITA No.72 of 2016 -3- would be necessary to afford the assessee/respondent an opportunity of having its main submission decided as well by the Tribunal. The main submission relates to the issue as to whether the provisions of Section 194C of the Act at all apply to the assessee's case. 3. The appeals are accordingly disposed of. A photocopy of this order be placed on the files of other connected cases. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE December 20, 2016 Jyoti 1 (i) Whether speaking/reasoned Yes/No (ii) Whether reportable Yes/No Jyoti Sharma 2016.12.28 13:28 I attest to the accuracy and integrity of this document

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