DINESH YADAV vs. COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh, noting that both the appellant and the respondent were ad idem (in agreement) that the issue involved in the present appeal was similar to that in CWP No. 17971 of 2019, titled Mahender Pal Narang Vs. Central Board of Direct Taxes, New Delhi and others, disposed of the present appeal in the same terms as the aforementioned writ petition. The judgment does not specify the terms of CWP No. 17971 of 2019, nor does it detail the specific findings or reasoning applied to reach this decision, other than the mutual agreement of the parties. Therefore, the operative direction is to follow the disposal of the cited writ petition.
What were the facts?
The appellant, Dinesh Yadav, filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order related to income tax. The respondent is the Commissioner of Income Tax, Gurugram. The appeal was filed for Assessment Year 2019. The parties, represented by their respective counsel, agreed that the issue in this case was identical to that in CWP No. 17971 of 2019, titled Mahender Pal Narang Vs. Central Board of Direct Taxes, New Delhi and others. Consequently, they requested that the present appeal be disposed of on the same terms as the aforementioned writ petition.
What were the issues?
1. Whether the present appeal should be disposed of in terms of CWP No. 17971 of 2019, titled Mahender Pal Narang Vs. Central Board of Direct Taxes, New Delhi and others, as agreed by both parties? (Question of procedure/settlement). Assessee's Contention: The learned counsel for the appellant agreed with the revenue's counsel that the issue in the present case is similar to CWP No. 17971 of 2019 and requested disposal on the same terms. Revenue's Contention: The learned Sr. Standing Counsel for the Revenue accepted notice and agreed with the assessee's counsel that the issue involved is similar to CWP No. 17971 of 2019 and requested disposal on the same terms.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.155 of 2019 (O&M) Date of Decision: 19.02.2020 Dinesh Yadav Appellant Versus Commissioner of Income Tax, Gurugram Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Deepak Gupta, Advocate for the appellant. **** AVNEESH JHINGAN, J. Notice of motion. Mr. Sandeep Goyal, Sr. Standing Counsel for the Revenue, who is present in the Court, accepts notice on behalf of the respondent. Learned counsel for the parties are ad idem that issue involved in the present case is similar as in CWP No.17971 of 2019 titled as Mahender Pal Narang Vs. Central Board of Direct Taxes, New Delhi and others and the same be disposed of in same terms. Disposed of in terms of CWP No.17971 of 2019 titled as Mahender Pal Narang Vs. Central Board of Direct Taxes, New Delhi and others. [AVNEESH JHINGAN] [AJAY TEWARI] JUDGE JUDGE February 19, 2020
pankaj baweja
Whether speaking/ reasoned : Yes 2. Whether reportable : Yes PANKAJ BAWEJA 2020.02.20 10:47 I attest to the accuracy and authenticity of this document HIGH COURT, CHANDIGARH
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