COMMISSIONER OF INCOME TAX-I JALANDHAR vs. M/S MAX INDIA LIMITED

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ITA/188/2013HC Punjab & HaryanaPHHC01105040201306 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal. The court noted that the appellant's counsel stated that the result in this appeal would follow the result in Income Tax Appeal No. 186 of 2013, which had been disposed of by a separate order and judgment of even date. For the reasons stated in that other judgment, this appeal was dismissed. The judgment does not elaborate on the specific reasons from the other appeal that led to this dismissal, nor does it detail the findings of the ITAT or the specific grounds of appeal. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal is filed by the Commissioner of Income Tax, Jalandhar-I, against an order of the Income Tax Appellate Tribunal for the assessment year 2003-04. The assessee is M/s Max India Limited. The appellant's counsel stated that the outcome of this appeal would be determined by the result of another appeal, Income Tax Appeal No. 186 of 2013, between the same parties, which was disposed of by a separate order and judgment of even date. The High Court of Punjab and Haryana at Chandigarh heard the matter.

What were the issues?

1. Whether the appeal filed by the Commissioner of Income Tax, Jalandhar-I, against the order of the Income Tax Appellate Tribunal for the assessment year 2003-04 should be dismissed or allowed. Assessee's contentions: The judgment does not record any specific contentions made by the assessee. The outcome of the appeal was stated to follow another decided appeal. Revenue's contentions: The revenue's counsel stated that the result in this appeal would follow the result in Income Tax Appeal No. 186 of 2013, which was disposed of by a separate order and judgment of even date.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Income Tax Appeal No. 188 of 2013 (O&M)

Date of Decision: 6th September, 2016

Commissioner of Income Tax, Jalandhar-I, Jalandhar …..Appellant versus

M/s Max India Limited

.....Respondent

CORAM:- HON'BLE MR.JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE.

HON’BLE MR. JUSTICE DEEPAK SIBAL, JUDGE.

Present: Mr. Vivek Sethi, Advocate for the appellant

Mr. Ajay Vohra, Senior Advocate with

Mr. Gaurav Jain, Advocate for the respondent

*****

S.J. VAZIFDAR, CHIEF JUSTICE: This appeal is against the order of the Income Tax Appellate Tribunal in respect of the assessment year 2003-04.

Mr. Sethi, learned counsel appearing on behalf of the appellant states that the result in this appeal will follow the result in Income Tax Appeal No. 186 of 2013 Commissioner of Income Tax, Jalandhar-I, Jalandhar v. M/s Max India Limited., which we disposed of by a separate order and judgment of even date.

For the reasons stated therein, this appeal stands dismissed.

(S.J.VAZIFDAR)

CHIEF JUSTICE

(DEEPAK SIBAL) 06.09.2016

JUDGE ‘ravinder’

RAVINDER SHARMA 2016.09.06 17:04 I attest to the accuracy and authenticity of this document

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