PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S CARRIER AIR CONDITIONING & REFRIGERATION LTD
What did the High Court hold?
The High Court held that the present appeal is covered by the judgment of a Division Bench of the same Court decided on 25.04.2016 in ITA No.5 of 2016, titled as Principal Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Limited. Based on this finding, the Court dismissed the present appeal. The reasoning is that if an appeal is covered by a prior decision of a higher bench of the same court, the subsequent appeal should follow the precedent. No specific issues were decided on merits as the appeal was disposed of on the basis of the prior judgment. The operative direction was to dismiss the appeal.
What were the facts?
The appellant, the Pr. Commissioner of Income Tax, Gurgaon, filed an appeal before the High Court of Punjab & Haryana at Chandigarh against the respondent, Carrier Air-conditioning and Refrigeration Ltd. The appeal was against an order or action not specified in the judgment. The assessment year(s) are also not specified. The procedural history indicates that this appeal was listed for hearing. The amount in dispute is not mentioned.
What were the issues?
1. Whether the present appeal is covered by the judgment of a Division Bench of this Court decided on 25.04.2016 in ITA No.5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Limited. Assessee's contentions: The assessee's contentions are not recorded in the judgment. Revenue's contentions: The revenue, through its counsel, agreed that the present appeal is covered by the aforementioned Division Bench judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.295 of 2016 (O&M)
Date of Decision: 21.10.2016 The Pr. Commissioner of Income Tax, Gurgaon .....Appellant Versus Carrier Air-conditioning and Refrigeration Ltd.
....Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DARSHAN SINGH Present: Mr. Tajender K.Joshi, Advocate for the appellant. **** S.J. VAZIFDAR, CHIEF JUSTICE (Oral) It is agreed that this appeal is covered by the judgment of a Division Bench of this Court decided on 25.04.2016 (wrongly typed as 25.04.2006) in ITA No.5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioning and Refrigeration Limited. In view thereof, the present appeal is dismissed.
( S.J. VAZIFDAR )
CHIEF JUSTICE
( DARSHAN SINGH )
JUDGE 21.10.2016
Vinay Whether speaking/reasoned Yes/No Whether reportable Yes/No Vinay 2016.10.22 11:51 I attest to the accuracy and authenticity of this document Punjab & Haryana High Court, Chandigarh
Recent GST High Court judgments
Search GST case law →- M/S Abdhish Dhal Samanta, Bhubaneswar vs. Chief Commissioner, CT And GST, Odisha, CuttackOrissa · 14 Oct 2026
- Kniit Net Industries Private Limited, Khurda vs. Superintendent Of CGST And Central Excise, Bhubaneswar Ii CircleOrissa · 14 Oct 2026
- M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack IOrissa · 14 Oct 2026
- M/S. Middlex, Puri vs. Commnr. Of State Tax, Banijyakar Bhawan, CuttackOrissa · 14 Oct 2026
- M/S Maa Sunadei Indane Gramin Vitrak, Nayagarh vs. Commissioner Of CT And GST, Cuttack, OdishaOrissa · 14 Oct 2026
