THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. M/S BRIGHT ENTERPRISES PVT LTD JALANDHAR

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ITA/28/2017HC Punjab & HaryanaPHHC01117480201715 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 32 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that both parties had agreed that the result in this appeal would follow the result in ITA No.178 of 2017, which had been disposed of by a separate order and judgment on the same day. Consequently, for the reasons stated in the judgment for ITA No.178 of 2017, this appeal and the associated cross-objections were disposed of accordingly. The specific findings and reasoning from ITA No.178 of 2017 are not provided in this excerpt, nor are any substantive issues of the appeal decided on their merits. The operative direction was to dispose of the appeal and cross-objections in line with the related case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana, against M/s Bright Enterprises Pvt. Ltd. The assessment years are not specified. The appeal challenges an order or action passed by an authority, which is not detailed in this excerpt. The procedural history indicates that this appeal and a cross-objection were filed. Both parties agreed that the outcome of this appeal would be determined by the result in a related appeal, ITA No.178 of 2017, also titled The Pr. Commissioner of Income Tax (Central), Ludhiana vs. M/s Bright Enterprises Pvt. Ltd. The amount in dispute is not stated.

What were the issues?

The Tribunal had to decide the outcome of the appeal filed by the Revenue. The core issue was whether the present appeal and cross-objections should be decided based on the outcome of ITA No.178 of 2017. The assessee argued that the result in this appeal should follow the result in ITA No.178 of 2017. The revenue concurred with this submission. No specific provisions of the Income Tax Act or case law were mentioned in relation to the substantive issues of the appeal, as the parties agreed to a procedural disposition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.28 of 2017(O&M) & Cross-Objection No.70-CII-2017 DATE OF DECISION: 15.02.2018 The Pr. Commissioner of Income Tax (Central), Ludhiana …..Appellant versus M/s Bright Enterprises Pvt. Ltd. .....Respondents CORAM:- HON'BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Rajesh Katoch, Advocate for the appellant Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri and Mr. Sachin Bhardwaj, Advocates for the respondents .. S.J. VAZIFDAR, CHIEF JUSTICE (Oral): Both parties agree that the result in this appeal would follow the result in ITA No.178 of 2017 titled as The Pr. Commissioner of Income Tax (Central), Ludhiana vs. M/s Bright Enterprises Pvt. Ltd., which we disposed of today by a separate order and judgment. For the reasons stated therein, this appeal and the cross-objections are accordingly disposed of. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 15.02.2018 parkash Parkash Chand 2018.02.16 10:17 I attest to the accuracy and integrity of this document

NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.02.16 10:17 I attest to the accuracy and integrity of this document

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