PR. COMMISSIONER OF INCOME TAX vs. PUNJAB INFORMATION AND COMMUNICATION TECHNOLOGY CORPORATION

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ITA/289/2019HC Punjab & HaryanaPHHC01057491201902 March 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the facts of the present case are covered by its earlier decision in ITA No. 283 of 2019, decided on February 20, 2020. Consequently, the petition was disposed of in the same terms as the aforementioned earlier decision. The reasoning is based on the submission made by the appellant's counsel that the facts are identical. No specific findings on the merits of the case were made, as the appeal was decided based on the precedent. The operative direction was to dispose of the petition in terms of the prior judgment. Any pending civil miscellaneous applications were also disposed of as a consequence.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (the appellant/revenue) against M/s Punjab Information & Communication Technology Corporation Ltd. (the respondent/assessee). The High Court of Punjab and Haryana at Chandigarh was considering the Income Tax Appeal (ITA) No. 289 of 2019. The counsel for the appellant stated that the facts of the present case are covered by a previous decision of the same Court in ITA No. 283 of 2019, decided on February 20, 2020. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history indicates this is an appeal against an order or action of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order is not detailed.

What were the issues?

1. Whether the facts of the present case are covered by the decision of this Court in Pr. Commissioner of Income Tax-1, Chandigarh Vs. Shri Sukhwant Singh (ITA No.283 of 2019, decided on 20.02.2020)? (Question of fact) Contentions: Assessee: Not recorded. Revenue: The facts of the present case are covered by the decision of this Court in Pr. Commissioner of Income Tax-1, Chandigarh Vs. Shri Sukhwant Singh passed in ITA No.283 of 2019, decided on 20.02.2020.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.289 of 2019 (O&M) Date of Decision : 02.03.2020 Pr. Commissioner of Income Tax-1, Chandigarh ...... Appellant versus M/s Punjab Information & Communication Technology Corporation Ltd., ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Yogesh Putney, Sr. Standing Counsel for the appellant.

*** AJAY TEWARI, J. (Oral) Learned counsel for the appellant states that the facts of the present case are covered by the decision of this Court in the matter of Pr. Commissioner of Income Tax-1, Chandigarh Vs. Shri Sukhwant Singh passed in ITA No.283 of 2019, decided on 20.02.2020. In the circumstances, the petition stands disposed of in the same terms as in ITA No.283 of 2019 . Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of.

( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 02.03.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.03.04 14:25 I attest to the accuracy and integrity of this document

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