CHIEF COMMISSIONER OF INCOME TAX (OSD) LUDHIANA vs. M/S BRIJESHWARI TEXTILES PVT LTD

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ITA/149/2021HC Punjab & HaryanaPHHC01011019202121 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The order states that the dismissal is for reasons to be seen in an order of even date passed in ITA-89-2021, titled ‘The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar’. No specific findings or reasoning pertaining to the present appeal (ITA-149-2021) are provided in this judgment. The operative direction is dismissal of the appeal. All pending miscellaneous applications are also disposed of.

What were the facts?

This is an appeal filed by the Chief Commissioner of Income Tax (OSD) Ludhiana (the appellant/revenue) against M/s Brijeshwari Textiles Pvt. Ltd. (the respondent/assessee). The assessment year(s) are not specified in this order. The appeal challenges an order or action, the details of which are not provided. The procedural history is limited to the filing of this appeal. The judgment itself is dated March 21, 2024.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide. It also does not record any arguments made by either the assessee or the revenue. Therefore, no questions of law or fact can be framed, and no contentions can be attributed to either party. The judgment is silent on the specific grounds of appeal or the substance of the dispute.

AI-generated summary — verify with the full judgment below

ITA-89-2021 (O&M)

2024:PHHC:040849-DB

103

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

2024:PHHC:040950-DB ITA-149-2021 (O&M) Date of Decision: 21.03.2024

Chief Commissioner of Income Tax (OSD) Ludhiana

…Appellant

Vs.

M/s Brijeshwari Textiles Pvt. Ltd.

…Respondent

CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

Present Mr. Ranvijay Singh, Sr. Standing Counsel for the appellant.

***

SANJEEV PRAKASH SHARMA, J.(Oral) 1.

Dismissed. For reasons, see order of even date, passed in ITA- 89-2021, titled as ‘The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar’. 2.

All pending misc. application(s) also stand disposed of.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA)

JUDGE

21.03.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No

RAJESH KUMAR 2024.04.02 13:01 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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