THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S WILLS TOWERS WATSON INDIA PVT. LTD.

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ITA/273/2019HC Punjab & HaryanaPHHC01050230201929 November 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the matter in issue was no longer res integra and stood concluded by its own prior decision in ITA No. 5 of 2016, titled 'Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Ltd.', decided on 25.04.2016. In that earlier decision, an identical question of law, as raised in the present appeal, was held not to be a substantial question of law. Consequently, following its precedent, the High Court dismissed the present appeal. The pending Civil Misc. Application, if any, was also disposed of as a consequence of the dismissal of the main appeal. No specific issue was left undecided.

What were the facts?

The Principal Commissioner of Income-tax, Gurgaon (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 05.10.2018 passed by the Income Tax Appellate Tribunal (ITAT), Mumbai Bench. The ITAT's order was in relation to a stay application (No. 449/MUM/2018) arising from an appeal (ITA No. 1140/MUM/2015) for the Assessment Year 2010-2011. The assessee is M/s Willis Towers Watson India Pvt. Ltd. The Revenue did not dispute that the issue in the present appeal was already concluded by a previous decision of the High Court.

What were the issues?

1. Whether the question of law arising from the ITAT's order dated 05.10.2018, concerning the stay application for AY 2010-2011, constitutes a substantial question of law under Section 260A of the Income Tax Act, 1961. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. However, the Revenue conceded that the matter was no longer res integra and was concluded by a prior High Court decision. Revenue's Contention: The Revenue acknowledged that the issue in the present appeal was identical to the one decided by this Court in ITA No. 5 of 2016 (Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Ltd.) decided on 25.04.2016, and that the said decision held the question not to be a substantial question of law.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.273 of 2019 (O&M) Date of decision : 29.11.2019 The Pr. Commissioner of Income-tax, Gurgaon ...... Appellant versus M/s Willis Towers Watson India Pvt. Ltd. (earlier known as Towers Waston India Pvt. Ltd.,) ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIVEK PURI *** Present : Mr. Tajender K.Joshi, Sr. Standing Counsel for the appellant.

*** AJAY TEWARI, J. (Oral) 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act'), against the order dated 05.10.2018, passed by the Income Tax Appellate Tribunal, “J” Bench, Mumbai, in stay application No.449/MUM/2018 (arising out of ITA No. 1140/MUM/2015) dated 05.10.2018 for the A.Y. 2010-2011. 2. It was not disputed by the learned counsel for the appellant- Revenue that the matter in issue is no longer res integra and stands concluded by the decision of this Court in ITA No.5 of 2016, titled as “Pr. Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refigeration Ltd.”, decided on 25.04.2016, whereby, identical question as claimed in the present appeal, has been held not to be substantial question of law. 3. For the reasons recorded in the aforementioned appeal, the present appeal is dismissed. POOJA SHARMA 2019.12.03 12:26 I attest to the accuracy and integrity of this document

ITA No.273 of 2019 (O&M) -2- 4. Since the main case has been dismissed, the pending Civil.Misc. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE ( VIVEK PURI ) JUDGE 29.11.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.12.03 12:26 I attest to the accuracy and integrity of this document

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