SHELLY MEHTA vs. COMMISSIONER OF INCOME TAX, AMRITSAR AND ORS

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ITA/21/2012HC Punjab & HaryanaPHHC01099283201230 August 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

This judgment does not contain any findings or reasoning on the merits of the appeal. It solely directs that for details, reference should be made to an order of even date passed in a related appeal, ITA-20-2012 (O&M) titled as Kamla Mehta Versus Commissioner of Income Tax, Central Circle, Ludhiana & Anr. Consequently, there is no ratio decidendi established in this judgment that could be cited for another case. No operative directions such as remand or deletion are provided herein, and no issues are expressly left undecided as the substantive decision is deferred to the referenced order.

What were the facts?

This is an appeal filed by Shelly Mehta against the order of the Commissioner of Income Tax, Central Circle, Ludhiana & Anr. The judgment states that for details, reference should be made to an order of even date passed in ITA-20-2012 (O&M) titled as Kamla Mehta Versus Commissioner of Income Tax, Central Circle, Ludhiana & Anr. No specific assessment year, amount in dispute, or procedural history beyond the filing of the appeal is recorded in this judgment. The judgment also notes that pending miscellaneous applications, if any, shall stand disposed of.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments presented by either the appellant (Shelly Mehta) or the respondents (Commissioner of Income Tax, Central Circle, Ludhiana & Anr.). The operative part of the judgment refers to another order for details, implying that the substantive issues and arguments were likely addressed in that related case. Therefore, no specific questions of law or fact, nor any contentions or reliance on authorities, are recorded in this particular judgment.

AI-generated summary — verify with the full judgment below

214-2

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** ITA-21-2012 (O&M)

Reserved on : 17.07.2024 Date of pronouncement:30.08.2024

SHELLY MEHTA

...........Appellant

Versus

COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA & ANR.

.......Respondents CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MR. JUSTICE JAGMOHAN BANSAL

Present : Ms. Radhika Suri, Sr. Advocate with

Mr. Parnika Singla, Advocate and

Mr. Abhinav Narang, Advocate

for the appellant(s).

Mr. Saurabh Kapoor, Sr. Standing Counsel

for the respondents.

JAGMOHAN BANSAL, J

For details, see order of even date passed in ITA-20-2012 (O&M) titled as KAMLA MEHTA Versus COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA & ANR. 2.

Pending misc. application(s), if any, shall also stand disposed of.

(SANJEEV PRAKASH SHARMA) ( JAGMOHAN BANSAL )

JUDGE

JUDGE

30.08.2024 Ali

Whether speaking/reasoned : Yes/No

Whether Reportable

: Yes/No

Asgar Ali 2024.08.31 16:35 I attest to the accuracy and integrity of this document

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