PR COMMISSIONER OF INCOME TAX -1 , LUDHIANA vs. M/S NAHAR INDUSTRIAL ENTERPRISES LTD, FOCAL POINT, LUDHIANA

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ITA/182/2022HC Punjab & HaryanaPHHC01067659202220 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal had become academic. This was because the Income Tax Appellate Tribunal had previously remanded the matter to the Assessing Officer, and the Assessing Officer had subsequently passed a fresh order on 30.03.2023. In light of this subsequent development, the original issue raised in the appeal before the High Court was rendered moot. Therefore, the High Court dismissed the appeal. The operative direction was the dismissal of the appeal. No specific issue was left undecided, as the appeal itself was disposed of on procedural grounds.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Ludhiana, against an order dated 22.10.2021 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had remanded the matter back to the Assessing Officer. Subsequently, the Assessing Officer passed a fresh order on 30.03.2023. The High Court noted that due to the passing of this fresh order by the Assessing Officer, the issue raised in the appeal had become academic.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the subsequent order passed by the Assessing Officer? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The assessee is M/s Nahar Industrial Enterprises Ltd. Revenue's Contention: The Revenue, represented by the Principal Commissioner of Income Tax-1, Ludhiana, sought to challenge the ITAT's order dated 22.10.2021 which had remanded the matter back to the Assessing Officer. The Revenue's appeal was filed under Section 260A of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA-182-2022 (O&M)

2024:PHHC:040107-DB Page 1 of 1

108

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-182-2022 (O&M) Date of Decision: 20.03.2024

Principal Commissioner of Income Tax-1, Ludhiana

. . . . Appellant Vs. M/s Nahar Industrial Enterprises Ltd., Focal Point, Ludhiana . . . . Respondent **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA **** Present: Mr. Ranvijay Singh, Sr. Standing Counsel for the appellant. **** SANJEEV PRAKASH SHARMA, J.(Oral)

CM-5341-CII-2024

Application for placing on record the order of the Assessing Officer as Annexure A-VI is allowed.

Registry to place the same at appropriate place. Main case 1. This Income Tax Appeal seeks to challenge the order dated 22.10.2021 passed by the Tribunal, whereby the Tribunal remanded the matter back to the Assessing Officer. The Assessing Officer has now passed a fresh order on 30.03.2023. In view thereof, the issue raised in the appeal has become academic. 2. Accordingly, the Appeal is dismissed. 3. All pending applications also stand disposed of accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE March 20, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No MOHIT GOYAL 2024.03.21 11:27 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

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