PR. COMMISSIONER OF INCOME TAX TDS II CHANDIGARH vs. SENIOR MANAGER FINANCE BHARAT HEAVY ELECTRICALS LTD

ITA/291/2016HC Punjab & HaryanaPHHC01110492201609 December 20161 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the result in this appeal follows the result in ITA-242-2016, which was dismissed by a separate order and judgment passed on the same date. Consequently, for the reasons stated in ITA-242-2016, this appeal is also dismissed. The reasoning is based entirely on the precedent set by the decision in the connected appeal. The ratio decidendi is that if a prior, related appeal is dismissed, subsequent appeals with identical circumstances or dependency will also be dismissed. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This is an appeal by the Principal Commissioner of Income Tax, TDS-II, Chandigarh (the Revenue) against an order concerning Bharat Heavy Electricals Ltd., Jhajjar (the assessee). The specific assessment year(s) and the order or action under challenge are not detailed in this judgment. The procedural history is also not elaborated upon. The judgment states that the outcome of this appeal is contingent upon the decision in a related appeal, ITA-242-2016, also filed by the Revenue against the same assessee. The amount in dispute is not specified.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed. This issue arises from the fact that the High Court has indicated that the result of this appeal will follow the result of ITA-242-2016. The Revenue's contention, implied by filing the appeal, is that the decision in ITA-242-2016 should be in their favour. The assessee's contention, implied by their appearance and the likely outcome of the related appeal, is that the Revenue's appeal should be dismissed. No specific provisions of the Income Tax Act or case law are mentioned in relation to the substantive issues of the appeal, as the judgment relies solely on the outcome of a connected matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-291-2016 (O&M) Date of decision:- 09.12.2016 Pr. Commissioner of Income Tax, TDS-II, Chandigarh ...Appellant Versus The Senior Manager (Finance), Bharat Heavy Electricals Ltd., Jhajjar. ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Yogesh Putney, Advocate, for the appellant. Mr. Piyush Kaushik, Advocate, for the respondent. * * * * S.J. VAZIFDAR, C.J. (ORAL) It is agreed that the result in this appeal follows the result in ITA-242-2016 titled as Pr. Commissioner of Income Tax, TDS-II, Chandigarh Vs The Senior Manager (Finance), Bharat Heavy Electricals Ltd., Jhajjar which we dismissed by our separate order and judgement passed today. 2. For the reasons stated in ITA-242-2016, this appeal is also dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 09.12.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.12.17 17:04 I attest to the accuracy and authenticity of this document chandigarh

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