COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD SEC-33 NHPC COMPLEX FARIDABAD

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ITA/137/2015HC Punjab & HaryanaPHHC01109761201528 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 32 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result in this appeal would follow the result in Income Tax Appeal No.136 of 2015, which was disposed of by a separate order and judgment passed on the same day. For the reasons stated in that judgment, this appeal was also disposed of in the same terms. The specific findings and reasoning from the referenced judgment are not provided in this document. Therefore, the operative directions and the specific relief granted are not detailed here, other than that it mirrors the decision in the other appeal. No issue was expressly left undecided.

What were the facts?

This is an appeal by the Commissioner of Income-tax, Faridabad (the Revenue) against M/s NHPC Ltd. (the Assessee). The judgment states that the outcome of this appeal is agreed to follow the result in Income Tax Appeal No.136 of 2015, which was disposed of by a separate order and judgment passed on the same day. The specific assessment year(s) and the amount in dispute are not recorded in this judgment. The procedural history leading to this appeal is also not detailed.

What were the issues?

1. Whether the outcome of this appeal should follow the decision in Income Tax Appeal No.136 of 2015 (a question of procedural agreement). Assessee's Arguments: The Assessee's arguments are not recorded as the matter was decided based on an agreement to follow a previous judgment. Revenue's Arguments: The Revenue agreed that the result in this appeal would follow the result in Income Tax Appeal No.136 of 2015. No specific arguments on the merits of this particular appeal were recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.137 of 2015(O&M) DATE OF DECISION: 28.02.2018 The Commissioner of Income-tax, Faridabad …..Appellant versus M/s NHPC Ltd. .....Respondent CORAM:- HON'BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Advocate for the appellant Mr. Ved Jain, Advocate for the respondent .. S.J. VAZIFDAR, CHIEF JUSTICE (Oral): It was agreed that the result in this petition would follow the result in Income Tax Appeal No.136 of 2015 titled as The Commissioner of Income-tax, Faridabad vs. M/s NHPC Ltd. which we disposed of by a separate order and judgment passed today. For the reasons stated therein, this appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 28.02.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.03.07 14:14 I attest to the accuracy and integrity of this document

Parkash Chand 2018.03.07 14:14 I attest to the accuracy and integrity of this document

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