PRINCIPAL COMMISSIONER OF INCOME TAX CHANDIGARH II AAYAKAR BHAWAN SECTOR 17 CHANDIGARH vs. INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH AND ANR

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CWP/21539/2018HC Punjab & HaryanaPHHC01092685201815 July 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition had become infructuous. The reasoning was based on the statement made by the counsel for the petitioner that the main case decided by the Tribunal had rendered the writ petition infructuous. Consequently, the petition was dismissed as having become infructuous. The operative direction was to dismiss the petition. Any pending criminal miscellaneous application, if any, was also dismissed as such, given that the main case was dismissed as infructuous. The High Court did not decide any substantive issue related to the income tax assessment or the Tribunal's order on merits.

What were the facts?

The petitioner, Principal Commissioner of Income Tax, Chandigarh-II, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Appellate Tribunal, Chandigarh Bench, and another party (presumably the assessee whose appeal was before the Tribunal). The writ petition was filed against an order or action of the Tribunal. The assessment year(s) and the specific order or action under challenge are not detailed in this judgment. The procedural history indicates that the writ petition was filed in 2018. The amount in dispute is not stated.

What were the issues?

The High Court had to decide whether the writ petition filed by the Principal Commissioner of Income Tax had become infructuous. The petitioner (Principal Commissioner of Income Tax) argued that the instant writ petition had been rendered infructuous because the main case, which was the subject of the appeals before the Tribunal, had already been decided by the Tribunal. The judgment does not record any arguments from the respondents.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21539-2018 (O&M) Date of Decision : 15.7.2019 Principal Commissioner of Income Tax, Chandigarh-II, Aayakar Bhawan, Sector-17, Chandigarh

...... Petitioner Versus Income Tax Appellate Tribunal, Chandigarh Bench through its Registrar and another

...... Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI *** Present : Mr. Vivek Sethi, Senior Standing Counsel for the petitioner. Ms. Radhika Suri, Senior Advocate with Mr. M.S.Kanda, Advocate for for the respondents. *** AJAY TEWARI, J. (Oral) Counsel for the petitioner states that the instant writ petition has been rendered infructuous since the main case was decided by the Tribunal against which the appeals have been filed. In these circumstances, the petition stands dismissed as having become infructuous. Since the main case has been dismissed as infructuous, the pending criminal miscellaneous application, if any, also stands dismissed as such. (AJAY TEWARI)

JUDGE (HARNARESH SINGH GILL) JUDGE 15.7.2019 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No Anuradha 2019.07.16 16:29 I attest to the accuracy and integrity of this document

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