COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S ESS VEE UDYOG , JALANDHAR

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ITA/286/2011HC Punjab & HaryanaPHHC01095616201105 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in the present appeal was 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. M/s Shree Balaji Alloys and other connected Appeals. Based on this agreement by the revenue, the High Court dismissed the appeal. The specific issue decided by the Supreme Court, which is binding on this appeal, is not detailed in the judgment. No other issues were decided.

What were the facts?

The appeal was filed by the Commissioner of Income-Tax, Jalandhar-I (appellant-revenue) against M/s Ess Vee Udyog, Jalandhar (respondent-assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by an Income Tax Appellate Tribunal (though the specific order and authority are not detailed). The dispute concerns an issue that the appellant-revenue agreed was covered against it by a Supreme Court judgment. The procedural history is limited to the filing of this appeal before the High Court.

What were the issues?

1. Whether the issue in appeal is covered against the appellant-revenue by the Supreme Court judgment dated 19.04.2016 in Civil Appeal No.10061 of 2011; CIT Jammu and another vs. M/s Shree Balaji Alloys and other connected Appeals. Contentions: Assessee: Not recorded. Revenue: Agreed that the issue is covered against them by the aforementioned Supreme Court judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.203 ITA No.286 of 2011 (O&M) Date of decision: 05.09.2016 Commissioner of Income-Tax, Jalandhar-I, Jalandhar ....Appellant versus M/s Ess Vee Udyog, Jalandhar ....Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL * * * * Present:- Mr. Vivek Sethi, Advocate for the appellant. Mr. A.A. Pathak, Advocate for the respondent. * * * * S.J. VAZIFDAR,

CHIEF JUSTICE (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. M/s Shree Balaji Alloys and other connected Appeals. 2. The appeal is accordingly dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE September 05, 2016 Jyoti 1 (i) Whether speaking/reasoned Yes/No (ii) Whether reportable Yes/No Jyoti Sharma 2016.09.05 17:29 I attest to the accuracy and integrity of this document

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