THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S RBS BUSINESS SERVICES P. LTD.

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ITA/168/2023HC Punjab & HaryanaPHHC01057907202308 February 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE HARSH BUNGER1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not adjudicated on any specific issues in this appeal. Instead, it has directed that the present appeal be disposed of in terms of the judgment passed on the same date in ITA-143-2023. Consequently, all pending applications filed in this appeal are also disposed of accordingly. The specific findings, reasoning, and ratio decidendi from the referenced judgment are not provided in this excerpt. No operative directions beyond disposing of the appeal as per the other judgment are given, and no issues are left undecided as no issues were addressed on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad, against M/s. RBS Business Services Pvt. Ltd. The assessment year(s) are not explicitly stated in this excerpt. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is not mentioned. The procedural history is limited to the fact that this appeal is being disposed of in accordance with the judgment passed on the same date in ITA-143-2023, also titled 'The Principal Commissioner of Income Tax, Faridabad Vs. M/s. RBS Business Services Pvt. Ltd.'. All pending applications in this appeal are also disposed of accordingly.

What were the issues?

This judgment does not contain any specific issues that the Tribunal had to decide. It also does not record any arguments made by either the assessee or the revenue. The entire decision is based on a reference to another judgment passed on the same date in a related appeal (ITA-143-2023). Therefore, no questions of law or fact are framed, and no contentions of the parties are recorded.

AI-generated summary — verify with the full judgment below

{2024:PHHC:018043-DB}

114-2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-168-2023 (O&M) Date of Decision: 08.02.2024

THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD

..…...Appellant

V/s.

M/s. RBS BUSINESS SERVICES PVT. LTD., UNIT NO.414, EMPIRE COMPLEX, SENAPATI, BAPAT MARG, LOWER PAREL, MUMBAI

CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON'BLE MR. JUSTICE HARSH BUNGER

Present: Mr. Saurabh Kapoor, Senior Standing Counsel

for the appellant(s).

***

SANJEEV PRAKASH SHARMA, J. (Oral)

1.

For orders see the judgment passed on the even date in ITA-143-2023 (O&M) titled as “The Principal Commissioner of Income Tax, Faridabad Vs. M/s. RBS Business Services Pvt. Ltd. (Formerly Known as RBS Business Services Pvt. Ltd.) Building no.7b, DLF Cyber City, DLF Phase-III, Gurgaon.” 2. All pending applications filed in this Appeal shall stand disposed of accordingly.

[SANJEEV PRAKASH SHARMA]

JUDGE

February 8, 2024

[HARSH BUNGER] Ess Kay

JUDGE

Whether speaking / reasoned

Yes / No Whether Reportable

Yes / No

Suresh Kumar 2024.02.09 13:29 I attest to the accuracy and integrity of this document

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