COMMISSIONER OF INCOME TAX vs. M/S PARADISE STEEL ROLLING MILLS

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ITA/242/2007HC Punjab & HaryanaPHHC01072927200706 July 2007Bench: MR. JUSTICE M.M. KUMAR,MR. JUSTICE AJAY KUMAR MITTAL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the questions of law in the present appeal are identical to those in the previously dismissed appeal (ITA No. 236 of 2007 for AY 1997-98), the present appeal must also be dismissed. The Court found no reason to entertain the appeal given the prior dismissal on the same grounds. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The Commissioner of Income-tax, Patiala (revenue) has filed an appeal against a common order dated October 5, 2006, passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A”. The appeal pertains to Income Tax Appeal No. 831/Chandi/2001 concerning assessment years 1997-98 and 1998-99. The revenue had previously filed ITA No. 236 of 2007 for the assessment year 1997-98, which was dismissed by the High Court on July 30, 2007. The revenue acknowledges that the questions of law in the present appeal are identical to those in the previously dismissed appeal.

What were the issues?

1. Whether the High Court should entertain the present appeal when identical questions of law were raised in a previous appeal (ITA No. 236 of 2007 for AY 1997-98) which was dismissed by this Court on July 30, 2007. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The revenue argued that the questions of law in the instant appeal are the same as those in the earlier dismissed appeal. Therefore, as a necessary consequence, the present appeal should also be dismissed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 242 of 2007 Date of Decision: 6.8.2007 The Commissioner of Income-tax, Patiala ....Appellant. Versus M/s Paradise Steel Rolling Mills, G.T. Road, Mandi Gobindgarh. ...Respondent. CORAM:- HON'BLE MR. JUSTICE M.M. KUMAR. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Yogesh Putney, Advocate for the appellant-revenue. M.M. KUMAR, J. The revenue has challenged a common order dated 5.10.2006 passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A” in ITA No.831/Chandi/2001 for the assessment years 1997- 98 and 1998-99. Earlier the revenue has filed ITA No. 236 of 2007 in respect of assessment year 1997-98 which was dismissed by this Court on 30.7.2007. It is undisputed that the questions of law were the same in the earlier appeal which are sought to be raised in the instant appeal. Therefore, as a necessary consequence, this appeal has also to be dismissed. Accordingly, the instant appeal is dismissed. (M.M.KUMAR) JUDGE July 6, 2007 (AJAY KUMAR MITTAL) gbs JUDGE

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