M/S MALTEX MALSTERS LTD vs. COMMISSIONER OF INCOME TAX PATIALA AND ANR

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ITA/146/2016HC Punjab & HaryanaPHHC01110331201616 February 2017Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE HARMINDER SINGH MADAAN1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the matter is covered in favour of the appellant-assessee by its previous order and judgment dated 16.09.2016 in ITA-581-2008, which dealt with the assessment year 2004-2005. The Court found that the present appeal is identical in all respects to the prior case. Consequently, the question of law raised in this appeal was answered in favour of the appellant. The appeal was allowed in the same terms as ITA-581-2008. The specific reasoning from the prior judgment is not detailed in this order, but the ratio decidendi is that identical issues decided in favour of the assessee in a prior assessment year should be applied to subsequent identical assessment years.

What were the facts?

This appeal concerns the assessment year 2010-2011 and is filed by M/s Maltex Malsters Ltd., Patiala (the assessee) against an order of the Income Tax Appellate Tribunal (ITAT). The respondents are the Commissioner of Income Tax, Patiala, and another. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The High Court notes that the matter is identical in all respects to a previous appeal filed by the same assessee, ITA-581-2008, which pertained to the assessment year 2004-2005 and was decided on 16.09.2016.

What were the issues?

1. Whether the question of law raised in the appeal is to be answered in favour of the appellant-assessee, considering the High Court's prior judgment in ITA-581-2008 for assessment year 2004-2005. Assessee's Contention: The assessee relies on the High Court's judgment dated 16.09.2016 in ITA-581-2008, arguing that the present matter is identical in all respects and therefore should be decided in their favour. Revenue's Contention: The judgment records no specific arguments from the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-146-2016 (O&M) Date of decision:- 16.02.2017 M/s Maltex Malsters Ltd., Patiala ...Appellant Versus Commissioner of Income Tax, Patiala and another ...Respondents CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE ANUPINDER SINGH GREWAL Present:- Mr. Abhishek Sanghi, Advocate, for the appellant. Mr. Zora Singh Klar, Advocate, for the respondents. * * * * S.J. VAZIFDAR, C.J. (ORAL) This is an appeal against the order of the Income Tax Appellate Tribunal in respect of the assessment year 2010-2011. 2. The matter stands covered in favour of the appellant-assessee in view of our order and judgement dated 16.09.2016 in the appellant’s ITA-581-2008 which was in respect of the assessment year 2004-2005. In all respects, the matter is the same. 3. The question of law raised in this appeal is answered in favour of the appellant. 4. The appeal is accordingly allowed in the same terms as ITA-581-2008. (S.J. VAZIFDAR) CHIEF JUSTICE (ANUPINDER SINGH GREWAL) JUDGE 16.02.2017 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2017.02.17 14:34 I attest to the accuracy and authenticity of this document chandigarh

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