COMMISSIONER OF INCOME TAX vs. M/S SHIVALIK AGRO CHEMICAL

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ITA/257/2014HC Punjab & HaryanaPHHC01109394201406 September 2016Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE MAHABIR SINGH SINDHU1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in the present appeal was covered against the appellant-revenue by the Supreme Court's judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011, titled CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. Consequently, the appeal filed by the revenue was dismissed. The reasoning was based on the acknowledgement by both parties that the Supreme Court's decision was binding and determinative of the present matter. No specific findings on the merits of the case were recorded, as the dismissal was predicated on the precedent. The operative direction was the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (appellant-revenue) against M/s Shivalik Agro Chemical (respondent). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, which was decided by the High Court of Punjab and Haryana. The amount in dispute is not stated. The procedural history is that the revenue filed an appeal before the High Court, which was decided on 06.09.2016.

What were the issues?

1. Whether the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals? (Question of law) Assessee's contention: The assessee did not make any specific arguments as the High Court agreed with the revenue's submission that the issue was covered by a Supreme Court judgment. Revenue's contention: The revenue agreed that the issue in this case is covered against them by the Supreme Court judgment in CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No.257 of 2014

Date of decision: 06.09.2016

The Commissioner of Income Tax-I, Chandigarh

... Appellant

Versus M/s Shivalik Agro Chemical

.... Respondent

CORAM: HON’BLE MR. CHIEF JUSTICE S.J. VAZIFDAR

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Ms. Urvashi Dhugga, Advocate

for the appellant.

Mr. Akshay Bhan, Senior Advocate with Mr. Abhishek Sanghi, Advocate for the respondent.

S.J. VAZIFDAR, C.J. (ORAL)

It is agreed that the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals.

The appeal is accordingly dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 06.09.2016 kv

(i) Whether speaking/reasoned : Yes/No (ii) Whether reportable

: Yes/No VERMA KUMUD 2016.09.08 11:56 I attest to the accuracy and authencity of this document Chandigarh

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