PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S JINDAL STEEL & POWER LTD DELHI ROAD HISAR

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ITA/344/2016HC Punjab & HaryanaPHHC01110551201605 December 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

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 Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The Court noted that the questions of law in both appeals are the same. Consequently, the High Court dismissed the present appeal. The reasoning is based on the principle of precedent, where a subsequent case with identical issues is decided in line with a prior binding decision. No specific issue was left undecided; the entire appeal was disposed of based on the prior judgment.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (the Revenue) against Jindal Steel & Power Limited, Hisar (the assessee). The assessment year(s) are not explicitly stated in the judgment. The appeal challenges an order or action by an authority, which is implicitly the Income Tax Appellate Tribunal (ITAT) as this is a High Court appeal against an ITAT judgment. The amount in dispute is not mentioned. The procedural history is that the Revenue filed this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the 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. (Question of law) Contentions: Assessee: Not recorded. Revenue: Not recorded. The judgment states it is agreed that the appeal is covered by the aforementioned judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-344-2016 (O&M) Date of decision:- 05.12.2016 The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus Jindal Steel & Power Limited, Hisar ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Tajender K. Joshi, Advocate, for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL) It is agreed that this appeal is covered by the judgement 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. The questions of law are the same in both the appeals. 2. In view thereof, the present appeal is dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 05.12.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.12.06 12:27 I attest to the accuracy and authenticity of this document chandigarh

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