PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA vs. AMARJIT SINGH PROP. M/S AMARDEEP TRADERS

ITA/364/2016HC Punjab & HaryanaPHHC01110572201602 December 20161 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal. The Court noted that the learned counsel for the appellant (revenue) stated that this appeal was similar to ITA No. 363 of 2016, which was disposed of by a separate order and judgment passed on the same day. For the reasons stated in the judgment for ITA No. 363 of 2016, this appeal was also dismissed. The specific reasons for the dismissal of ITA No. 363 of 2016 are not detailed in this judgment, but the principle applied is that similar appeals, based on identical facts and legal grounds, will follow the precedent set by a previously decided case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bathinda (the revenue) against Smt. Amarjit Singh (the assessee) for the assessment year 2007-08. The revenue's counsel stated that this appeal was similar to ITA No. 363 of 2016, which was disposed of by a separate order and judgment passed on the same day. The High Court of Punjab and Haryana at Chandigarh was hearing this appeal.

What were the issues?

1. Whether the appeal filed by the revenue is to be dismissed for reasons similar to ITA No. 363 of 2016, as stated by the revenue's counsel. The revenue's contention, as presented by its counsel, was that the present appeal is identical to ITA No. 363 of 2016, which was disposed of by a separate order and judgment on the same date. Therefore, the revenue implicitly argued that the outcome of ITA No. 363 of 2016 should apply to this appeal. No specific arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 364 of 2016 Date of decision: 02.12.2016 Principal Commissioner of Income Tax, Bathinda ... Petitioner versus Smt. Amarjit Singh .... Respondent CORAM:HON’BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL ---- Present: Mr. C.S. Singh, Advocate for the appellant. S. J.VAZIFDAR, CJ. (ORAL) Learned counsel appearing on behalf of the appellant states that this appeal is similar to ITA No. 363 of 2016 which is disposed of by a separate order and judgment passed today. This appeal also pertains to the assessment year 2007-08. We dismiss the appeal ITA No. 363 of 2016. For the reasons stated therein, this appeal is also dismissed.

(S.J. VAZIFDAR)

CHIEF JUSTICE

(DEEPAK SIBAL)

JUDGE 02.12.2016 kv Whether speaking/non-speaking: Yes/No Whether reportable : Yes/No VERMA KUMUD 2016.12.03 11:58 I attest to the accuracy and authencity of this document Chandigarh

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