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

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ITA/148/2015HC Punjab & HaryanaPHHC01109773201528 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 32 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh 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 separate judgment, this appeal was also disposed of in the same terms. The specific findings and reasoning from the referred judgment are not detailed in this document. Therefore, the operative directions and the exact relief granted are not ascertainable from this judgment alone, but it implies that the decision in the other appeal dictates the outcome here. No issue was expressly left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income-tax, Faridabad (appellant/revenue) against M/s NHPC Ltd. (respondent/assessee). The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The judgment states that the outcome of this appeal is agreed to follow the result of another appeal, Income Tax Appeal No.136 of 2015, which was disposed of by a separate order and judgment on the same day. No specific assessment year, amount in dispute, or procedural history beyond the filing of the appeal is recorded in this judgment.

What were the issues?

1. Whether the High Court should follow the decision in Income Tax Appeal No.136 of 2015 titled as The Commissioner of Income-tax, Faridabad vs. M/s NHPC Ltd. for deciding this appeal. (Question of law) Assessee's Contention: The assessee has not recorded any specific contentions in this judgment. It is stated that the result in this appeal would follow the result in Income Tax Appeal No.136 of 2015. Revenue's Contention: The revenue has not recorded any specific contentions in this judgment. It is stated that the result in this appeal would follow the result in Income Tax Appeal No.136 of 2015.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.148 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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