M/SFREEMAN MEASURES PVT LTD vs. COMMISSIONER OF INCOME TAX,LUDHIANA

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ITA/220/2001HC Punjab & HaryanaPHHC01042059200111 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that each of the issues raised in the appeal was a pure question of fact. It was not demonstrated that the findings of the Tribunal were arrived at in a perverse manner. Consequently, the Court concluded that no question of law, much less a substantial question of law, arose from the order of the Tribunal. Therefore, the appeal was dismissed. No specific disallowances were discussed in detail, nor were any amounts in dispute quantified.

What were the facts?

The appeal was filed by M/s Freeman Measures Pvt. Ltd. (the appellant) against the order of the Income Tax Appellate Tribunal, Chandigarh Bench "A". The Tribunal had maintained certain disallowances made by the revenue concerning car expenses for personal use, depreciation, and staff welfare expenses. The assessment years are not specified in the judgment. The High Court of Punjab & Haryana at Chandigarh was considering the appeal under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in maintaining disallowances related to car expenses for personal use, depreciation, and staff welfare expenses, thereby raising a substantial question of law. The appellant contended that the Tribunal's findings were not supported by facts or law. The revenue argued that the issues involved were purely questions of fact and that the Tribunal's findings were not perverse. The core of the dispute revolved around whether the disallowances made by the revenue and upheld by the Tribunal were justified based on the factual matrix of the case.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

420 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No. 220 of 2001 DECIDED ON: FEBRUARY 11, 2020 M/S FREEMAN MEASURES PVT. LTD. APPELLANT VERSUS COMMISSIONER OF INCOME TAX, LUDHIANA AND ANR RESPONDENTS CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate, for the appellant. Mr. Sandeep Goyal, Advocate, for the respondents. **** AJAY TEWARI, J (Oral): This appeal under Section 260A of Income Tax Act, 1961 has been filed against the order of the Income Tax Appellate Tribunal, Chandigarh Bench “A” maintaining some dis-allowances in terms of car expenses for personal use, depreciation and staff welfare expenses etc. 2. Having gone through the facts of the case we find that each of the issue is a pure question of fact. 3. It has not been shown that these findings have been arrived at perverse manner. 4. Consequently no question of law much less substantial question of law arises. 5. Dismissed. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE FEBRUARY 11, 2020

sham

Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No SHAM SUNDER 2020.02.13 15:51 I attest to the authenticity and integrity of this document HIGH COURT CHANDIGARH

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