PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S KNORR-BREMSE INDIA PVT.LT
What did the High Court hold?
The High Court held that the issue raised in the instant appeal is covered by a common judgment dated December 10, 2019, previously passed by a Co-ordinate Bench of the same Court. This prior judgment dealt with a batch of Income Tax Appeals (ITAs), including ITA-8535-2018, which also involved the Principal Commissioner of Income-Tax, Faridabad, and M/s Knorr-Bremse India Pvt. Ltd. Consequently, the High Court dismissed the instant appeal in terms of the aforementioned judgment dated December 10, 2019. The reasoning is based on judicial precedent and the principle of consistency, where a coordinate bench's decision on a similar issue is applied. No specific finding on the merits of the ITAT's order was made, as the appeal was disposed of based on the binding precedent.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax, Faridabad against an order of the Income Tax Appellate Tribunal (ITAT), Delhi Bench dated January 22, 2021. The ITAT order pertained to the assessment year 2014-15 and was in relation to ITA No. 3219/Del/2018. The respondent in the appeal is M/s Knorr-Bremse India Pvt. Ltd. The High Court of Punjab and Haryana at Chandigarh was considering the appeal under Section 260A of the Income Tax Act, 1961. The High Court noted that the issue raised in the present appeal was covered by a common judgment dated December 10, 2019, passed by a Co-ordinate Bench of the same High Court in a batch of appeals, including ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.).
What were the issues?
1. Whether the issue raised in the instant appeal is covered by the common judgment dated 10.12.2019 passed by a Co-ordinate Bench of this Court in a bunch of ITAs including ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.)? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee (M/s Knorr-Bremse India Pvt. Ltd.) in this appeal. Revenue's Contentions: The revenue (Principal Commissioner of Income Tax, Faridabad) contended that the issue in the present appeal is covered by a previous judgment of a coordinate bench of the High Court in a related case involving the same assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
109 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-169-2021(O&M)
Date of Decision:24.08.2022 Principal Commissioner of Income Tax, Faridabad
....... Appellant versus M/S KNORR-BREMSE INDIA PVT. LTD. ...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr. T. K. Joshi, Senior Standing Counsel assisted by Mr. Vikram Bali, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,
J. (ORAL)
Instant appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench dated 22.01.2021 passed in ITA No. 3219/Del/2018 for the assessment year 2014-15. Having heard counsel at length and having perused the pleadings on record, we are of the considered view that the issue raised in the instant appeal would be covered in terms of common judgment dated 10.12.2019 passed by a Co-ordinate Bench of this Court in a bunch of ITAs including ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.). Accordingly instant appeal is dismissed in terms of judgement SUNITA NAGPAL 2022.08.26 09:12 I attest to the accuracy and authenticiy of this order/judgment
ITA-169-2021(O&M) -2- dated 10.12.2019 passed by the Coordinate Bench in M/s Knorr-Bremse India Pvt. Ltd.'s case (supra). (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No
SUNITA NAGPAL 2022.08.26 09:12 I attest to the accuracy and authenticiy of this order/judgment
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