COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S EASTMAN INTERNATIONAL LUDHINA

PDF · subscribers
ITA/245/2012HC Punjab & HaryanaPHHC01099322201211 February 2013Bench: MR. JUSTICE HEMANT GUPTA,MS. JUSTICE RITU BAHRI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal. The reasoning provided is that the appeal is being dismissed for the same reasons that led to the dismissal of ITA No. 121 of 2012, which was an appeal filed by the Revenue against the Tribunal's order for the assessment year 2005-06. The Tribunal's order for the assessment year 2006-07 was based on its order for the assessment year 2005-06. Therefore, by following its prior decision in the Revenue's dismissed appeal, the High Court found no merit in the current appeal. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal before the High Court of Punjab and Haryana at Chandigarh concerns the assessment year 2006-07. The appellant is the Commissioner of Income Tax-I, Ludhiana, and the respondent is M/s Eastman International. The appeal challenges an order dated 27.4.2012 passed by the Income Tax Appellate Tribunal, Chandigarh. The Tribunal, in its order, followed its previous decision dated 17.11.2011 concerning the same assessee for the assessment year 2005-06. The Revenue's appeal against that earlier decision (ITA No. 121 of 2012) had already been dismissed by the High Court on 17.9.2012. The present appeal was filed under Section 260-A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal for assessment year 2006-07, given that a similar appeal for assessment year 2005-06 concerning the same assessee and the same Tribunal order was dismissed by this Court. The Revenue's contention is not explicitly recorded, but the appeal is based on the Tribunal's order. The assessee's arguments are not recorded in the judgment. The High Court's decision hinges on its previous ruling in a related matter.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARAYANA AT CHANDIGARH

ITA No. 245 of 2012 Date of Decision: 11.2.2013

Commissioner of Income Tax-I, Ludhiana ……Appellant

Versus M/s Eastman International

….Respondent

CORAM: HON’BLE MR. JUSTICE HEMANT GUPTA

HON’BLE JUSTICE MS. RITU BAHRI

1.

Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest?

Present: Shri Rajesh Katoch, Advocate, for the appellant.

HEMANT GUPTA, J.

The present appeal under Section 260-A of the Income Tax Act, 1961 arises out of an order dated 27.4.2012 passed by the Learned Income Tax Appellate Tribunal, Chandigarh (for short `the Tribunal’), in respect of the assessment year 2006-07. While passing the aforesaid order, the Learned Tribunal has followed its order dated 17.11.2011 in respect of the assessee’s own case in relation to the assessment year 2005-06. The Revenue’s appeal against the said decision of the Tribunal bearing ITA No. 121 of 2012- Commissioner of Income Tax-I, Ludhiana v. M/s Eastman International, stands dismissed vide order dated 17.9.2012.

For the reasons recorded in ITA No. 121 of 2012, the present appeal is also dismissed.

(Hemant Gupta)

Judge

(Ritu Bahri)

Judge February 11, 2013 preeti/ds

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Latest GST High Court judgments

Search GST case law →