PR COMMISSIONER OF INCOME TAX PANCHKULA vs. M/S HOUSING BOARD HARYANA

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ITA/209/2016HC Punjab & HaryanaPHHC01110401201630 August 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The Court referenced its own previous judgment dated 25.05.2016 in ITA-420-2015, where a Division Bench had dismissed the Revenue's appeal against the ITAT's order concerning the assessment year 2010-2011, which involved similar issues. Given this precedent, the Court found no reason to deviate and accordingly dismissed the present appeal for the assessment year 2009-2010. The operative direction is the dismissal of the appeal. No specific issues were left undecided; rather, the appeal was disposed of based on the binding precedent.

What were the facts?

This appeal concerns the assessment year 2009-2010. The appellant is the Principal Commissioner of Income Tax, Panchkula, and the respondent is M/s Housing Board Haryana, Panchkula. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The High Court notes that similar issues had arisen for the assessment year 2010-2011. The department's appeal for that year, ITA-420-2015, against the ITAT's order in the case of Pr. Commissioner of Income Tax, Panchkula Vs Housing Board Haryana, Panchkula, was dismissed by a Division Bench of the High Court on 25.05.2016. The present appeal is being decided in light of that previous judgment.

What were the issues?

1. Whether the Income Tax Appellate Tribunal's order for the assessment year 2009-2010 is sustainable in law, given that similar issues for the assessment year 2010-2011 were decided by the Tribunal and subsequently upheld by the High Court. The appellant (Revenue) has not presented any specific arguments in this appeal. The respondent (Assessee) has not presented any arguments as the appeal is being dismissed based on a prior High Court decision concerning identical issues for a different assessment year. The High Court's decision in ITA-420-2015, which dismissed the Revenue's appeal, is the primary basis for the current decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-209-2016 (O&M) Date of decision:- 30.08.2016 Pr. Commissioner of Income Tax, Panchkula ...Appellant Versus M/s Housing Board Haryana, Panchkula ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Yogesh Putney, Advocate, for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL) This is an appeal against the order of the Tribunal for the assessment year 2009-2010. 2. The similar issues had arisen in respect of the assessment year 2010-2011. The department’s appeal against the order of the Tribunal in ITA-420-2015 titled as Pr. Commissioner of Income Tax, Panchkula Vs Housing Board Haryana, Panchkula was dismissed by an order and judgement of a Division Bench of this Court dated 25.05.2016. 3. In these circumstances, the appeal is dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 30.08.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.08.30 14:26 I attest to the accuracy and authenticity of this document chandigarh

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