COMMISSIONER OF INCOME TAX LDH vs. SATISH BALA MALHOTRA & ORS

ITA/234/2012HC Punjab & HaryanaPHHC01099310201211 August 20161 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal does not raise a substantial question of law. Furthermore, the court found that the findings of the Income Tax Appellate Tribunal are not perverse. Consequently, the appeal is dismissed on these grounds. The reasoning provided is that the case follows the decision in ITA-232-2012, where similar grounds for dismissal were applied. The ratio decidendi is that appeals that do not present a substantial question of law and whose factual findings are not demonstrably perverse are liable to be dismissed. No specific issue was left undecided; the appeal was disposed of entirely.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (Central), Ludhiana, against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondents are Smt. Satish Bala Malhotra and others. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The present appeal, ITA-234-2012, is stated to follow the result of ITA-232-2012, which was decided by the same bench on the same date. The court has passed a separate order and judgment in ITA-232-2012.

What were the issues?

1. Does the appeal raise a substantial question of law? (Question of law) 2. Are the findings of the Tribunal perverse? (Question of mixed law and fact) The Revenue's contention, as implied by the court's decision, is that the appeal does raise a substantial question of law and that the Tribunal's findings might be perverse. The Assessee's contentions are not explicitly recorded in this judgment, but their position is implicitly supported by the Tribunal's order which is being challenged by the Revenue. The judgment does not record any specific authorities, circulars, or precedents relied upon by either side in this particular order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-234-2012 (O&M) Date of decision:- 11.08.2016

Commissioner of Income Tax (Central), Ludhiana

...Appellant Versus

Smt. Satish Bala Malhotra and others ...Respondents CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON’BLE MR. JUSTICE DEEPAK SIBAL

Present:- Mr. Rajesh Katoch, Advocate,

for the appellant.

Mr. Pankaj Jain, Senior Advocate,

with Mr. Sachin Bhardwaj, Advocate,

Mr. Divya Suri, Advocate,

and Mr. Gaurav Mittal, Advocate,

for the respondents. * * * * S.J. VAZIFDAR, C.J.

It is agreed that the result in this appeal follows the result in ITA-232-2012 titled as Commissioner of Income Tax (Central), Ludhiana Vs Smt. Satish Bala Malhotra and others which was dismissed by our separate order and judgement passed today. 2.

For the reasons stated in ITA-232-2012, this appeal is also dismissed on the ground that it does not raise a substantial question of law and that the findings of the Tribunal are not perverse.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 11.08.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

RAVINDER SHARMA 2016.08.27 14:44 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →