THE PR. COMMISSIONER OF INCOME TAX-3 LUDHIANA vs. M/S R.B. KNIT EXPORTS

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ITA/261/2019HC Punjab & HaryanaPHHC01063036201927 November 2019Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is covered by its earlier decision in ITA No. 238 of 2018. The Revenue's counsel fairly conceded this point. Therefore, the appeal was dismissed in the same terms as CWP No. 8023 of 2007. The reasoning is based on the concession made by the Revenue, indicating that the facts and legal issues in the present appeal are identical or analogous to the previously decided case. The ratio decidendi is that if an appeal is covered by a binding precedent of the same court, it should be disposed of accordingly. The operative direction is the dismissal of the appeal. No issues were left undecided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-3, Ludhiana (Revenue), filed an appeal against an order concerning M/s R.B. Knit Exports (Assessee). The assessment year(s) are not explicitly stated in this excerpt. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order or action is not detailed. The procedural history indicates that the Revenue has conceded that the present appeal is covered by a previous decision of the High Court in a similar case. Consequently, the High Court dismissed the present appeal.

What were the issues?

1. Whether the present appeal is covered by the decision of this Court in ITA No. 238 of 2018 titled 'The Principal Commissioner of Income Tax-3, Ludhiana V/s R.B. Knit Export, Ludhiana', decided on 25.03.2019. (Question of law) Contentions: Assessee: No arguments recorded for the assessee in this excerpt. Revenue: The learned counsel for the appellant-revenue has conceded that the present appeal is covered by the decision of this Court rendered in ITA No. 238 of 2018 titled as 'The Principal Commissioner of Income Tax-3, Ludhiana V/s R.B. Knit Export, Ludhiana', decided 25.03.2019.

AI-generated summary — verify with the full judgment below

111 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-261-2019 (O&M) Date of decision : 27.11.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ... Appellant Versus M/s R.B. Knit Exports ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel, for the appellant. **** AJAY TEWARI, J. (ORAL) 1. Learned counsel for the appellant-revenue has very fairly conceded that the present appeal is covered by the decision of this Court rendered in ITA No.238 of 2018 titled as “The Principal Commissioner of Income Tax-3, Ludhiana V/s R.B. Knit Export, Ludhiana”, decided 25.03.2019. 2. Consequently, this appeal is dismissed in the same terms as CWP No.8023 of 2007. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE 27.11.2019 Yogesh Sharma ( ALKA SARIN ) JUDGE Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No YOGESH SHARMA 2019.11.29 15:32 I attest to the accuracy and integrity of this document

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