CHIEF COMMISSIONER OF INCOME TAX (OSD) LUDHIANA vs. M/S SHIVA SPINFAB PVT LTD

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ITA/100/2021HC Punjab & HaryanaPHHC01021817202121 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Chief Commissioner of Income Tax (OSD) Ludhiana. The dismissal is based on the reasons provided in a separate order of even date, passed in ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. No specific findings or reasoning pertaining to the merits of the appeal against M/s Shiva Spinfab Pvt. Ltd. are recorded in this judgment. The operative direction is the dismissal of the appeal. Any pending miscellaneous applications are also disposed of. No issue was expressly left undecided, as the appeal was dismissed summarily.

What were the facts?

The appeal is filed by the Chief Commissioner of Income Tax (OSD) Ludhiana against M/s Shiva Spinfab Pvt. Ltd. The assessment year(s) are not specified in this order. The present order is a dismissal of the appeal. The procedural history indicates that this judgment is being passed based on an order of even date in a related case, ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. No specific amount in dispute is mentioned. The appeal is before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed. This is a question of law. The Revenue, represented by Mr. Ranvijay Singh, Sr. Standing Counsel, has not presented any specific arguments in this order. The judgment states that the dismissal is for reasons recorded in a separate order (ITA-89-2021). The Assessee, M/s Shiva Spinfab Pvt. Ltd., has not presented any arguments in this order. The judgment does not record any arguments for either side in relation to the merits of the appeal, only noting the dismissal for reasons in another case.

AI-generated summary — verify with the full judgment below

ITA-89-2021 (O&M)

2024:PHHC:040849-DB

103

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

2024:PHHC:040941-DB ITA-100-2021 (O&M) Date of Decision: 21.03.2024

Chief Commissioner of Income Tax (OSD) Ludhiana

…Appellant

Vs.

M/s Shiva Spinfab Pvt. Ltd.

…Respondent

CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

Present Mr. Ranvijay Singh, Sr. Standing Counsel for the appellant.

***

SANJEEV PRAKASH SHARMA, J.(Oral) 1.

Dismissed. For reasons, see order of even date, passed in ITA- 89-2021, titled as ‘The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar’. 2.

All pending misc. application(s) also stand disposed of.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA)

JUDGE

21.03.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No

RAJESH KUMAR 2024.04.02 13:01 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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