PR. COMMISSIONER OF INCOME TAX 2 CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LIMITED, GURGAON HARYANA

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ITA/140/2021HC Punjab & HaryanaPHHC01034423202012 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, considering the submissions made by the learned counsel for the appellant (Revenue), dismissed the instant appeal. The dismissal was based on the concession made by the Revenue that the issue involved had already been decided against them by the Hon'ble Supreme Court in the case of Deputy Commissioner of Income Tax and another vs. M/s. Pepsi Foods Ltd. (Civil Appeal No. 1106 of 2021) on 06.04.2021. The Court also took note of a previous order dated 13.07.2022, where an appeal with an identical issue (ITA No. 84 of 2020) was dismissed. The ratio decidendi is that if a legal issue has been authoritatively decided by the Supreme Court, subsequent appeals on the same issue by the Revenue should follow that precedent. No specific issue was left undecided; the appeal was disposed of on the basis of the conceded position.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT), Chandigarh, dated 04.10.2019. The assessee is M/s. GlaxoSmithKline Consumer Healthcare Limited. The appeal is filed under Section 260A of the Income Tax Act, 1961. The Revenue's counsel conceded that the issue in this appeal has been decided against the Revenue by the Supreme Court in the case of Deputy Commissioner of Income Tax and another vs. M/s. Pepsi Foods Ltd. (Civil Appeal No. 1106 of 2021) decided on 06.04.2021. Furthermore, an identical issue in ITA No. 84 of 2020 was dismissed on 13.07.2022.

What were the issues?

1. Whether the issue involved in the instant appeal has already been decided against the Revenue Department. (Question of law) Assessee's contention: Not recorded as the appeal was dismissed based on the Revenue's submission. Revenue's contention: The Revenue fairly stated that the issue involved in the instant appeal has already been decided against the Revenue Department in view of the common judgment dated 06.04.2021 passed by the Hon'ble Supreme Court in Civil Appeal No. 1106 of 2021 titled as Deputy Commissioner of Income Tax and another vs. M/s. Pepsi Foods Ltd. The Revenue also referred to the dismissal of ITA No. 84 of 2020, which had an identical issue, on 13.07.2022.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

109 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-140-2021(O&M) Date of decision:12.01.2023 Principal Commissioner of Income Tax-2, Chandigarh ....Appellant V/s. M/s. GlaxoSmithKline Consumer Healthcare Limited ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Aditya Mehtani, Junior Standing Counsel, for the appellant-Income Tax Department. **** Ritu Bahri, J. (Oral). The instant appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh dated 04.10.2019. Learned counsel for the appellant has very fairly stated that the issue involved in the instant appeal has already been decided against the Revenue Department in view of the common judgment dated 06.04.2021 passed by Hon'ble the Supreme Court in Civil Appeal No. 1106 of 2021 titled as Deputy Commissioner of Income Tax and another vs. M/s. Pepsi Foods Ltd. arising out of SLP (Civil) No. 30284 of 2015 and vide order dated 13.07.2022, ITA No. 84 of 2020 having identical issue has also been dismissed. Keeping in view of the submissions made by learned counsel for the appellant, the instant appeal is dismissed in terms of the aforesaid judgment. DIVYANSHI 2023.01.16 10:51 I attest to the accuracy and authenticity of this document/order

ITA-140-2021(O&M) -2- Pending application, if any, also stands dismissed. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 12.01.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.01.16 10:51 I attest to the accuracy and authenticity of this document/order

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