PR COMMISSIONER OF INCOME TAX(CENTRAL) vs. M/S PUNJAB RICE LAND PVT LTD AND ORS

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ITA/223/2023HC Punjab & HaryanaPHHC01090074202306 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court did not decide any substantive issues in this order. It merely stated that the decision in this appeal would be governed by the judgment passed on the even date in ITA-221-2023 (O&M) concerning the same parties. Consequently, no specific findings were made, no reasoning was provided for any substantive decision, and no operative directions were issued beyond disposing of pending applications. The ratio decidendi of this order is purely procedural, deferring to a related judgment.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana against M/s. Punjab Rice Land Pvt. Ltd., Tarn Taran, Amritsar. The assessment year(s) are not explicitly stated in this order. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is not mentioned. This High Court order refers to a judgment passed on the even date in ITA-221-2023 (O&M) titled as "The Principal Commissioner of Income Tax (Central), Ludhiana Vs. M/s. Punjab Rice Land Pvt. Ltd., Tarn Taran, Amritsar." All pending applications filed in this appeal were disposed of accordingly.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. The order is a procedural one, referencing a decision in a related appeal. Therefore, no questions of law or fact were adjudicated upon in this specific order, and no contentions were recorded.

AI-generated summary — verify with the full judgment below

{2024:PHHC:032337-DB}

109-2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-223-2023 (O&M) Date of Decision: 06.03.2024

THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

..…...Appellant

V/s.

M/s. PUNJAB RICE LAND PVT. LTD., TARN TARAN, AMRITSAR

….....Respondent

CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Saurabh Kapoor, Senior Standing Counsel

for the appellant(s).

***

SANJEEV PRAKASH SHARMA, J. (Oral)

1.

For orders see the judgment passed on the even date in ITA-221-2023 (O&M) titled as “The Principal Commissioner of Income Tax (Central), Ludhiana Vs. M/s. Punjab Rice Land Pvt. Ltd., Tarn Taran, Amritsar.” 2. All pending applications filed in this Appeal shall stand disposed of accordingly.

[SANJEEV PRAKASH SHARMA]

JUDGE

March 6, 2024

[SUDEEPTI SHARMA] Ess Kay

JUDGE

Whether speaking / reasoned

Yes / No Whether Reportable

Yes / No

Suresh Kumar 2024.03.13 11:58 I attest to the accuracy and integrity of this document

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