PR. COMMISSIONER OF INCOME TAX PATIALA vs. STATE BANK OF PATIALA THE MALL PATIALA

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ITA/277/2016HC Punjab & HaryanaPHHC01110476201630 January 2017Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result in this appeal would follow the result in ITA-244-2016, which was disposed of by a separate order and judgment passed on the same day. For the reasons stated in that separate judgment, this appeal was also disposed of in the same terms. The specific findings or reasoning from the connected appeal were not detailed in this judgment, but the operative direction was to dispose of this appeal in accordance with the decision in ITA-244-2016. No issue was expressly left undecided, as the entire appeal was decided based on the agreed premise.

What were the facts?

This appeal by the Principal Commissioner of Income Tax (Revenue) is against an order of the Income Tax Appellate Tribunal (ITAT). The ITAT had allowed the appeal of the assessee, State Bank of Patiala, against the order of the Commissioner of Income Tax (Appeals). The assessment year in question is 2009-10. The High Court noted that the outcome of this appeal was agreed to be dependent on the outcome of another appeal, ITA-244-2016, which was disposed of by a separate order and judgment passed on the same day.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in allowing the assessee's appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2009-10? The appellant (Revenue) contended that the appeal's outcome should follow the decision in ITA-244-2016. The respondent (Assessee) agreed that the result in this appeal would be determined by the outcome of ITA-244-2016. No specific arguments or reliance on authorities were recorded for either side in relation to the substantive issues of the appeal, as the parties agreed to abide by the decision in a connected matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.277 of 2016(O&M) DATE OF DECISION: 30.01.2017 The Pr. Commissioner of Income Tax …..Appellant versus State Bank of Patiala .....Respondent CORAM:- HON'BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present: Mr. Zora Singh Klar, Advocate for the appellant Mr. Sanjay Bansal, Senior Advocate with Mr. B.M. Monga, Advocate, Mr. Amit Parsad, Advocate and Mr. Rohit Kaura, Advocate for the respondent .. S.J. VAZIFDAR, CHIEF JUSTICE: This is an appeal against the order of the Income Tax Appellate Tribunal allowing the respondent/assessee’s appeal against the order of the Commissioner of Income Tax (Appeals). The appeal pertains to the Assessment Year 2009-10. 2. It is agreed that the result in this appeal follows the result in ITA-244-2016 which we disposed of by a separate order and judgment passed today. For the reasons stated therein, this appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE 30.01.2017 (DEEPAK SIBAL) parkash* JUDGE Parkash Chand 2017.01.31 16:26 I attest to the accuracy and integrity of this document

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