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

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ITA/289/2011HC Punjab & HaryanaPHHC01095619201105 September 2016Bench: MR. JUSTICE S.S. SARON,MR. JUSTICE A.B. CHAUDHARI1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in this case was 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. The reasoning is that the Supreme Court's decision on a similar matter binds the High Court. The ratio decidendi is that if a higher court has ruled on an issue, lower courts must follow that precedent. The operative direction was to dismiss the appeal.

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 in the provided text. The appeal challenges an order passed by an authority below, the details of which are not specified. The amount in dispute is also not recorded. The procedural history is limited to the filing of this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The Tribunal had to decide whether the issue in this case was covered against the appellant-revenue by a Supreme Court judgment. The appellant-revenue contended that the issue was covered against them. The respondent-assessee's contentions are not recorded. The specific provision of the Income Tax Act, 1961, or the nature of the issue being decided are not detailed, other than it being covered by a Supreme Court decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.203-2 ITA No.289 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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