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

ITA/307/2016HC Punjab & HaryanaPHHC01110510201609 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, titled 'Pr. Commissioner of Income Tax, TDS-II, Chandigarh Vs The Senior Manager (Finance), Bharat Heavy Electricals Ltd., Jhajjar', which was dismissed by a separate order and judgment passed on the same day. For the reasons stated in ITA-242-2016, this appeal is also dismissed. The specific reasoning from ITA-242-2016 is not provided in this judgment. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This appeal, ITA-307-2016, was filed by the Principal Commissioner of Income Tax, TDS-II, Chandigarh (the appellant/revenue) against the Senior Manager (Finance), Bharat Heavy Electricals Ltd., Jhajjar (the respondent/assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action passed by an unnamed authority. The amount in dispute is not stated. The procedural history is that the High Court of Punjab and Haryana at Chandigarh is hearing this appeal. The judgment indicates that the outcome of this appeal is dependent on the outcome of another appeal, ITA-242-2016, between the same parties.

What were the issues?

The Tribunal had to decide the following issue: 1. Whether the appeal filed by the revenue should be dismissed or allowed, based on the decision in ITA-242-2016. Contentions: Assessee: The judgment does not record any specific contentions made by the assessee in this particular appeal. However, it is implied that the assessee would rely on the decision in ITA-242-2016. Revenue: The judgment does not record any specific contentions made by the revenue in this particular appeal. However, it is implied that the revenue would argue against the dismissal of the appeal, likely by distinguishing it from ITA-242-2016 or arguing for a different outcome.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-307-2016 (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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