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

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ITA/194/2013HC Punjab & HaryanaPHHC01105047201306 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the result of this appeal would follow the result of 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, the present appeal was dismissed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This Indian ITAT judgment concerns Income Tax Appeal No. 194 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 2006-07. The High Court of Punjab and Haryana at Chandigarh heard the appeal. 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 on the same date.

What were the issues?

The High Court was to decide the appeal filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal for the assessment year 2006-07. The specific grounds of appeal are not detailed in this judgment. The appellant, Commissioner of Income Tax, argued that the result of this appeal would follow the result of Income Tax Appeal No. 186 of 2013. The respondent, M/s Max India Limited, did not present separate arguments as the outcome was linked to the other appeal. The judgment does not record any specific questions of law or fact that the Tribunal had to decide, nor does it name any specific provisions of the Income Tax Act that were the subject of dispute.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Income Tax Appeal No. 194 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 2006-07.

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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