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

PDF · subscribers
ITA/192/2013HC Punjab & HaryanaPHHC01105045201306 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, for the reasons stated in its separate order and judgment concerning Income Tax Appeal No. 186 of 2013, dismissed the present appeal. The court did not delve into the merits of the specific issues pertaining to the assessment year 2005-06 for M/s Max India Limited. The operative direction was to dismiss the appeal. No issues were expressly left undecided, as the decision was based on the outcome of a related matter.

What were the facts?

This Indian ITAT judgment concerns Income Tax Appeal No. 192 of 2013 (O&M) filed by the Commissioner of Income Tax, Jalandhar-I, against M/s Max India Limited. The appeal challenges an order of the Income Tax Appellate Tribunal for the assessment year 2005-06. The appellant's counsel stated that the outcome of this appeal would be determined by the decision in a related appeal, Income Tax Appeal No. 186 of 2013, which was disposed of by a separate order and judgment of the same date. The High Court of Punjab and Haryana at Chandigarh delivered the judgment on September 6, 2016.

What were the issues?

1. Whether the High Court should decide the appeal based on the outcome of a related appeal (Income Tax Appeal No. 186 of 2013)? Assessee's Arguments: The respondent (M/s Max India Limited) did not present any arguments as the outcome was contingent on a related appeal. Revenue's Arguments: The appellant (Commissioner of Income Tax, Jalandhar-I) argued that the result in this appeal should follow the result in Income Tax Appeal No. 186 of 2013, which was disposed of by a separate order and judgment of even date. No specific provisions of the Income Tax Act were named in relation to this argument.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Income Tax Appeal No. 192 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 2005-06.

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 2016.09.07 13:48 I attest to the accuracy and authenticity of this document

Latest GST High Court judgments

Search GST case law →