M/S GREEN FIELD ENTERPRISES vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/318/2016HC Punjab & HaryanaPHHC01110522201617 January 2017Bench: MR. JUSTICE RAMENDRA JAIN,MR. JUSTICE AJAY KUMAR MITTAL2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeals had become infructuous. This decision was based on the submission by the appellant's counsel that the revenue had previously filed an appeal (ITA No. 292 of 2016) concerning the same issue, which was dismissed by the Court on November 22, 2016. In light of this prior dismissal, the Court accepted the appellant's submission that the present appeals were rendered infructuous. The operative direction was to dispose of the appeals as infructuous. No specific issues were decided on merits, and no ratio decidendi was established for future citation.

What were the facts?

The appeals before the High Court of Punjab and Haryana at Chandigarh were filed by M/s Green Field Enterprises (the appellant) against the Assistant Commissioner of Income Tax, Range V/Circle-5(1) (the respondent). The appeals pertained to assessment years 2009-10 and 2010-11. The appellant's counsel stated that the revenue had also challenged the order concerning the same issue before the same Court in ITA No. 292 of 2016. This earlier appeal filed by the revenue was dismissed by the Court on November 22, 2016. Consequently, the appellant's counsel submitted that the present appeals had become infructuous.

What were the issues?

The primary issue was whether the appeals filed by M/s Green Field Enterprises (appellant) had become infructuous. The appellant argued that since the revenue's appeal on the same issue (ITA No. 292 of 2016) was dismissed by the High Court on November 22, 2016, the present appeals filed by the assessee had become infructuous and should be disposed of accordingly. The revenue's contentions were not recorded in the judgment.

AI-generated summary — verify with the full judgment below

-1- ITA No.318 of 2016 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.318 of 2016 Date of decision: 17.01.2017 M/s Green Field Enterprises ....Appellant Versus The Assistant Commissioner of Income Tax, Range V/Circle-5(1) ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN

Present: - Mr. Nitin Kaushal, Advocate, for the appellant(s). ***** AJAY KUMAR MITTAL, J. (ORAL) This order shall dispose of ITA Nos.318 and 323 of 2016 titled 'M/s Green Field Enterprises v. The Assistant Commissioner of Income Tax' relating to assessment year 2009-10 and assessment year 2010-11, respectively. 2. At the outset, learned counsel for the appellant(s) submitted that the revenue had also assailed the order in respect of the same issue before this Court in ITA No.292 of 2016, which was dismissed by this Court on 22.11.2016. 3. In view of the above, learned counsel for the appellant(s) submitted that the appeals have been rendered infructuous and may be Ravinder Singh 2017.01.19 10:13 I attest to the accuracy and authenticity of this document

-2- ITA No.318 of 2016 disposed of as such. 4. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) January 17, 2017 JUDGE R.S. Whether speaking/reasoned Yes/No Whether Reportable Yes/No Ravinder Singh 2017.01.19 10:13 I attest to the accuracy and authenticity of this document

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