THE PR COMMISSIONER OF INCOME TAX vs. NHPC LTD

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ITA/16/2024HC Punjab & HaryanaPHHC01028094202429 May 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, acknowledging the submission of the revenue's counsel, held that the issue in the present appeal stands finally adjudicated against the revenue in the previously cited cases (ITA-192-2022 and ITA No.136 of 2015). Consequently, the revenue's counsel did not press the appeal. The Court, therefore, dismissed the instant appeal as not being pressed. The ratio decidendi is that appeals that are covered by prior final adjudications against the revenue, and where the revenue does not wish to press the appeal, will be dismissed as not pressed. No specific issue was decided on merits; the appeal was disposed of on the ground of being covered and not pressed.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Faridabad (the revenue) against NHPC Limited (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history indicates that the revenue's counsel stated the issue involved in the present appeal has been finally adjudicated against the revenue in two previous cases: ITA-192-2022 (decided on 25.01.2024) and ITA No.136 of 2015 (decided on 28.02.2018), both involving the same parties and similar issues. The amount in dispute is not stated.

What were the issues?

1. Whether the issue involved in the present appeal stands finally adjudicated against the revenue in previous decisions concerning the assessee. (Question of law) Assessee's Contention: Not applicable as the assessee is not a party to the arguments presented in this excerpt. Revenue's Contention: The revenue, through its learned counsel, candidly stated that the issue involved in the present appeal has been finally adjudicated against the revenue in ITA-192-2022 and ITA No.136 of 2015. Relying on these previous decisions, the revenue's counsel did not wish to press the present appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 171 ITA-16-2024 Date of Decision: May 29, 2024 The Pr. Commissioner of Income Tax, Faridabad ......Petitioner(s) Vs. NHPC Limited ......Respondent(s) CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Varun Issar, Sr. Standing Counsel for the appellant. ---- SANJEEV PRAKASH SHARMA.J. (ORAL) Learned counsel for the appellant candidly states that the issue involved in the present appeal stands finally adjudicated against the revenue in ITA-192-2022 titled as The Principal Commissioner of Income Tax, Faridabad Vs. M/s NHPC Ltd. decided on 25.01.2024 and in ITA No.136 of 2015 titled as The Commissioner of Income Tax, Faridabad Vs. M/s NHPC Ltd. decided on 28.02.2018. 2. Keeping in view the above fact as the matter stands covered, learned counsel for the appellant does not wish to press the present appeal. 3. Accordingly, the instant appeal is dismissed as not being pressed. 4. All pending applications, if any, stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE May 29, 2024 sonia arora Whether speaking/reasoned: Yes / No Whether reportable: Yes / No Sonia Arora 2024.05.30 14:49 I attest to the accuracy and integrity of this document

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