COMMISSIONR OF INCOME TAX-I CHANDIGRH vs. M/S SHIVALIK AGRO CHEMICALS SEC-17-E CHANDIGARH

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ITA/29/2013HC Punjab & HaryanaPHHC01105152201306 September 2016Bench: MRS. JUSTICE RAJ RAHUL GARG,MR. JUSTICE S.S. SARON1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in this case is indeed covered against the appellant-revenue by the Supreme Court's judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011, titled CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. The reasoning is based on the mutual agreement of the parties that the Supreme Court's decision directly applies to the present appeal. Consequently, the appeal filed by the revenue was dismissed. No specific operative directions were issued beyond the dismissal of the appeal. No issues were left undecided.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-I, Chandigarh (the appellant-revenue) against M/s Shivalik Agro Chemical (the respondent). The assessment years are not specified in the judgment. The appeal challenges an order or action of an authority, which is not detailed. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute is not mentioned. The core of the matter is an agreed issue between the parties.

What were the issues?

1. Whether 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. Ms. Shree Balaji Alloys and other connected appeals? The appellant-revenue contended that the issue is covered against them by the aforementioned Supreme Court judgment. The respondent did not present any separate arguments, as the matter was agreed upon based on the Supreme Court's decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No. 29 of 2013

Date of decision: 06.09.2016

The Commissioner of Income Tax-I, Chandigarh

... Appellant

Versus M/s Shivalik Agro Chemical

.... Respondent

CORAM: HON’BLE MR. CHIEF JUSTICE S.J. VAZIFDAR

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Ms. Urvashi Dhugga, Advocate

for the appellant.

Mr. Akshay Bhan, Senior Advocate with Mr. Abhishek Sanghi, Advocate for the respondent.

S.J. VAZIFDAR, C.J. (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. Ms. Shree Balaji Alloys and other connected appeals.

The appeal is accordingly dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 06.09.2016 kv

(i) Whether speaking/reasoned : Yes/No (ii) Whether reportable

: Yes/No VERMA KUMUD 2016.09.08 11:56 I attest to the accuracy and authencity of this document Chandigarh

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