PR. COMMISSIONER OF INCOME TAX-2,CHANDIGARH vs. M/S PUNJAB AGRO INDUSTRIES CORPORATION LIMITED,CHANDIGARH

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ITA/146/2019HC Punjab & HaryanaPHHC01009142201912 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue. The Court noted that in an identical matter involving a similar question of law, it had already taken a decision against the Revenue in the case of Principal Commissioner of Income Tax-1, Chandigarh Versus M/s Vardhman Chemtech Private Limited, Chandigarh, decided on 28.08.2018 (ITA No. 322 of 2016). Therefore, the present appeal was dismissed in the same terms. The ratio decidendi is that if a similar issue has been decided against the Revenue, subsequent appeals on identical grounds will also be dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax -2, Chandigarh (the Revenue) against M/s Punjab Agro Industries Corporation Limited (the Assessee). The assessment year(s) are not explicitly stated. The challenge is to an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific order or its date is not mentioned. The Revenue's counsel stated that the tax effect was less than Rupees One Crore but the case was covered by an exception. The High Court noted that an identical matter with a similar question of law had been decided against the Revenue.

What were the issues?

1. Whether the present appeal, involving a tax effect less than Rupees One Crore, is maintainable despite the general monetary limit for appeals, given it is covered by an exception. The Revenue contended that although the tax effect was less than Rupees One Crore, the case fell under an exception, making the appeal maintainable. The Revenue relied on the principle that certain cases are exceptions to the monetary limit. The judgment does not record any specific arguments from the Assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 103 ITA No. 146 of 2019 (O&M) Date of Decision : 12.09.2019 Pr. Commissioner of Income Tax -2, Chandigarh ... Appellant Versus M/s Punjab Agro Industries Corporation Limited

....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dugga, Senior Standing Counsel for the appellant. AJAY TEWARI, J.(ORAL) 1. Learned counsel for the appellant states that the tax effect in this case is lessor to Rupees One Crore yet the case is covered by the exception. However, in the identical matter involving similar question of law, this court has already taken a decision against the revenue in the case titled Principal Commissioner of Income Tax-1, Chandigarh Versus M/s Vardhman Chemtech Private Limited, Chandigarh decided on 28.08.2018 (ITA No. 322 of 2016). The present appeal is dismissed in the same terms. 2. Since the main case has been dismissed, the pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 12.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No POOJA SAINI 2019.09.17 10:05 I attest to the accuracy and integrity of this document

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