PR COMMISSIONER OF INCOME TAX 3 LUDHIANA vs. LOTUS TEXPARK LTD LUDHIANA

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ITA/17/2020HC Punjab & HaryanaPHHC01144590201902 May 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the instant appeal is to be dismissed. This decision was based on the concession made by the learned Senior Standing Counsel for the appellant (Revenue). The concession was that the issue in the present appeal is covered against the Revenue by the Division Bench judgment of the same High Court in the case of M/s Vardhman Chemtech Private Limited. Therefore, the principle applied is that a consistent view of the High Court on a particular issue binds subsequent benches of the same court, and the revenue should not pursue appeals on settled issues. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax - 3, Ludhiana (the Revenue) against an order concerning Lotus Texpark Limited (the Assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action is not detailed. The procedural history is limited to the filing of this appeal before the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed in light of a previous Division Bench judgment of the High Court. This issue turns on the applicability of precedent. The Revenue, through its learned Senior Standing Counsel, conceded that the issue involved in the present appeal is covered against the Revenue by the Division Bench judgment of this Court in ITA-322-2016 (Principal Commissioner of Income Tax-I, Chandigarh vs. M/s Vardhman Chemtech Private Limited, Chandigarh), decided on August 28, 2018. No arguments were recorded for the Assessee.

AI-generated summary — verify with the full judgment below

215 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-17-2020(O&M)

Date of Decision:02.05.2022 PR COMMISSIONER OF INCOME TAX - 3 LUDHIANA ...... APPELLANT

VERSUS LOTUS TEXPARK LIMITED, 93, INDUSTRIAL AREA-A, LUDHIANA

...... RESPONDENT CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN *** Present: Mr.Rajesh Katoch, Sr.Standing Counsel assisted by Ms.Pridhi Jaswinder Sandhu, Jr.Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Learned Senior Standing Counsel for the appellant has at the very outset fairly conceded that the issue involved in the instant appeal would be covered against the revenue in the light of Division Bench judgment passed by this Court in ITA-322-2016 (titled as 'Principal Commissioner of Income Tax-I, Chandigarh vs. M/s Vardhman Chemtech Private Limited, Chandigarh'), decided on 28th of August, 2018. In light of such stand taken, the instant appeal is dismissed in view of judgment passed in M/s Vardhman Chemtech Private Limited's case (supra). (TEJINDER SINGH DHINDSA) JUDGE ( PANKAJ JAIN ) JUDGE 02.05.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.05.04 18:11 I attest to the accuracy and authenticity of this order

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