M/S PATIALA IMPROVEMENT TRUST vs. ASST COMMISSIONER OF INCOME TAX PATIALA AND ANR

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ITA/351/2015HC Punjab & HaryanaPHHC01109997201522 October 2018Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court allowed the application for making up deficiency of court fees, condoning any delay in doing so. Additionally, the Court condoned a delay of 38 days in refiling the appeal. The Court directed that for the substantive orders, reference should be made to ITA-301-2015. No decision on the merits of the appeal was rendered in this excerpt.

What were the facts?

This case involves an appeal filed by M/s The Patiala Improvement Trust, Patiala (the appellant) against the Assistant Commissioner of Income Tax, Patiala and another (the respondents). The appeal pertains to assessment year(s) not explicitly stated in the provided text. The specific order or action under challenge is not detailed. The procedural history involves applications for making up deficiency of court fees and condonation of delay in refiling the appeal. The High Court of Punjab & Haryana at Chandigarh considered these applications.

What were the issues?

The judgment does not record any specific issues that the Tribunal had to decide. The provided text is limited to the disposal of applications for condonation of delay and deficiency in court fees, and a reference to another related appeal (ITA-301-2015) for orders. Therefore, no arguments from either the assessee or the revenue regarding substantive legal or factual matters are recorded in this excerpt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-351-2015 (O&M) Date of Decision: 22.10.2018 M/s The Patiala Improvement Trust, Patiala ....Appellant. Versus Assistant Commissioner of Income Tax, Patiala and another ...Respondents. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Sanjay Ghalawat, Advocate for Mr. Rohit Sud, Advocate for the appellant. Mr. Denesh Goyal, Sr. Standing Counsel for the respondents. AJAY KUMAR MITTAL, J. CM-20232-CII-2015 This is an application under Section 149 of the Code of Civil Procedure for making up deficiency of court fees. Learned counsel for the appellant submitted that since the deficiency in court fees has been made good, the delay, if any, condoned. Application is allowed and the delay, if any, in making up deficiency of court fees is condoned. CM-20233-CII-2015 Delay of 38 days in refiling the appeal is condoned. CM stands disposed of accordingly. ITA-351-2015 For orders, see ITA-301-2015 (M/s The Patiala Improvement Trust, Patiala v. Assistant Commissioner of Income Tax, Patiala and another). (AJAY KUMAR MITTAL) JUDGE October 22, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.11.02 16:55 I attest to the accuracy and integrity of this document

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