COMMISSIONER OF INCOME TAX-I, CHANDIGARH vs. M/S SHIVALIK AGRO CHEMICALS, CHANDIGARH

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ITA/114/2012HC Punjab & HaryanaPHHC01099177201206 September 2016Bench: MR. JUSTICE J.C. VERMA,MR. JUSTICE AJAY KUMAR MITTAL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in this case is indeed covered against the appellant-revenue by the Supreme Court's judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. The reasoning is that the Supreme Court's decision on a similar matter binds the High Court. Therefore, the appeal filed by the revenue was dismissed. No specific operative directions were given other than the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (appellant-revenue) against M/s Shivalik Agro Chemical (respondent). The case pertains to an income tax appeal. The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The specific assessment year(s) are not mentioned in the judgment. The procedural history leading to this appeal is not detailed, other than it being an appeal against an order or action of the revenue. The amount in dispute is not stated.

What were the issues?

1. Whether the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. This is a question of law. The appellant-revenue argued that the issue is covered against them by the Supreme Court's decision. The respondent did not present any arguments as the matter was agreed upon based on the Supreme Court's judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No. 114 of 2012

Date of decision: 06.09.2016

The Commissioner of Income Tax-I, Chandigarh

... Appellant

Versus M/s Shivalik Agro Chemical

.... Respondent

CORAM: HON’BLE MR. CHIEF JUSTICE S.J. VAZIFDAR

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Ms. Urvashi Dhugga, Advocate

for the appellant.

Mr. Akshay Bhan, Senior Advocate with Mr. Abhishek Sanghi, Advocate for the respondent.

S.J. VAZIFDAR, C.J. (ORAL)

It is agreed that the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals.

The appeal is accordingly dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 06.09.2016 kv

(i) Whether speaking/reasoned : Yes/No (ii) Whether reportable

: Yes/No VERMA KUMUD 2016.09.08 11:56 I attest to the accuracy and authencity of this document Chandigarh

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