PR COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S NHPC LTD

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ITA/235/2016HC Punjab & HaryanaPHHC01110430201628 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 32 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result in the present appeal would be the same as in Income Tax Appeal No. 136 of 2015. The reasoning provided is that the parties agreed to this course of action. Consequently, the appeal was disposed of in the same terms as the aforementioned related appeal. The specific findings or ratio decidendi from Income Tax Appeal No. 136 of 2015 are not detailed in this judgment. No operative directions such as remand or deletion are mentioned, as the decision hinges on the outcome of the prior appeal. Any issues that might have been raised in this appeal were implicitly decided by reference to the other judgment.

What were the facts?

This is an appeal by the Principal Commissioner of Income-tax, Faridabad (the Revenue) against M/s NHPC Ltd. (the Assessee). The appeal concerns assessment year(s) not specified in the judgment. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The judgment states that the outcome of this appeal was agreed to follow the decision in Income Tax Appeal No. 136 of 2015, also titled The Commissioner of Income-tax, Faridabad vs. M/s NHPC Ltd., which was disposed of by a separate order and judgment on the same day. The procedural history leading to this specific appeal is not detailed.

What were the issues?

The High Court was not required to decide any specific issues in this appeal as it was disposed of based on a prior, related judgment. The judgment explicitly states that the result in this petition would follow the result in Income Tax Appeal No. 136 of 2015. Therefore, no independent questions of law or fact were framed or argued for this particular appeal. The Revenue did not present any arguments specific to this appeal, as its outcome was predetermined by the related case. Similarly, the Assessee's arguments are not recorded as they were not independently considered.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.235 of 2016(O&M) DATE OF DECISION: 28.02.2018 The Principal Commissioner of Income-tax, Faridabad …..Appellant versus M/s NHPC Ltd. .....Respondent CORAM:- HON'BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Advocate for the appellant Mr. Ved Jain, Advocate for the respondent .. S.J. VAZIFDAR, CHIEF JUSTICE (Oral): It was agreed that the result in this petition would follow the result in Income Tax Appeal No.136 of 2015 titled as The Commissioner of Income-tax, Faridabad vs. M/s NHPC Ltd. which we disposed of by a separate order and judgment passed today. For the reasons stated therein, this appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 28.02.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.03.07 14:14 I attest to the accuracy and integrity of this document

Parkash Chand 2018.03.07 14:14 I attest to the accuracy and integrity of this document

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