COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. M/S SHIVALIK AGRO CHEMICAL NEELAM CINEMA COMPLEX SECTOR 17 CHANDIGARH

PDF · subscribers
ITA/273/2014HC Punjab & HaryanaPHHC01109412201406 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 is covered against the appellant-revenue by the Supreme Court's judgment 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 reasoning is based on this agreement between the parties. The ratio decidendi is that if a specific legal issue has been definitively decided by the Supreme Court, subsequent appeals on the same issue should follow that precedent. The operative direction was to dismiss the appeal. No issues were 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 years are not specified in the judgment. The appeal challenges an order or action that is not detailed, but the core of the dispute revolves around a legal issue. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute is not stated. The judgment is brief and focuses on the legal precedent.

What were the issues?

1. Whether the issue in this case is covered against the appellant-revenue by the Supreme Court's judgment 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 respondent-assessee did not explicitly present arguments in this judgment. However, the agreement to be bound by the Supreme Court's decision implies their position aligns with that precedent. Revenue's Contention: The appellant-revenue agreed that the issue in this case is covered against them by the Supreme Court's judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011; 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.273 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

Recent GST High Court judgments

Search GST case law →