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

PDF · subscribers
ITA/13/2021HC Punjab & HaryanaPHHC01021822202121 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal. The reasoning provided is that the decision in the present case is to be governed by the 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 the facts or legal issues of this particular case are recorded in this excerpt. The operative direction is the dismissal of the appeal. No issues were expressly left undecided, as the matter was disposed of based on a precedent.

What were the facts?

This case involves an appeal filed by the Chief Commissioner of Income Tax (OSD) Ludhiana against M/s Balmukhi Textiles Pvt. Ltd. The appeal is against an order passed by an authority, the details of which are not specified in this excerpt. The assessment year(s) are also not mentioned. The procedural history is limited to the filing of the present appeal. The judgment is dated March 21, 2024. The High Court of Punjab and Haryana at Chandigarh is the forum hearing the appeal.

What were the issues?

1. Whether the present appeal is maintainable. (Question of law) The Revenue's contention is that the appeal should be allowed. The judgment does not record any specific arguments made by the Revenue regarding the merits of the case. The Assessee's arguments are not recorded in this excerpt. The judgment relies on an order passed on the same date in a different case, ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar', for its decision.

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:040960-DB ITA-13-2021 (O&M) Date of Decision: 21.03.2024

Chief Commissioner of Income Tax (OSD) Ludhiana

…Appellant

Vs.

M/s Balmukhi Textiles 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.

Recent GST High Court judgments

Search GST case law →