THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. RAJINDER KUMAR

PDF · subscribers
ITA/103/2021HC Punjab & HaryanaPHHC01033242202121 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 Principal Commissioner of Income Tax, Central Ludhiana. The dismissal is based on the reasoning provided in a co-related order passed on the same date in ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. No specific findings on any issues are recorded in this judgment, nor is the reasoning from the referred order elaborated. The operative directions are limited to the dismissal of the appeal and the disposal of pending miscellaneous applications. No issues were expressly left undecided.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Central Ludhiana (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the respondent, Rajinder Kumar. The judgment indicates that the decision in this case is based on the order passed in a related appeal, ITA-89-2021, also titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. The specific assessment year(s) and the amount in dispute are not recorded in this judgment. The procedural history leading to this High Court appeal, including the orders of the lower authorities, is not detailed.

What were the issues?

The High Court was presented with an appeal filed by the Revenue. The judgment does not explicitly frame the questions of law or fact that the Tribunal had to decide. However, by referring to a previous order in ITA-89-2021, it implies that the issues decided in that appeal are the basis for this decision. The Revenue's contentions are not detailed in this judgment. The respondent's arguments are also not recorded. The judgment does not name any specific provisions of the Income Tax Act, circulars, or precedents relied upon by either party.

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:040944-DB ITA-103-2021 (O&M) Date of Decision: 21.03.2024

The Pr. Commissioner of Income Tax Central Ludhiana

…Appellant

Vs.

Rajinder Kumar

…Respondent

CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

Present Mr. Saurabh Kapoor, 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.

Recent GST High Court judgments

Search GST case law →