THE PR. COMMISSIONER OF INCOME TAX-2, CHD vs. M/S INDASON PRECISION ENGINEERING PVT. LTD.

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ITA/368/2019HC Punjab & HaryanaPHHC01089986201924 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is covered by its earlier decision in ITA No. 322 of 2016, titled Principal Commissioner of Income Tax-I, Chandigarh Versus M/s Vardhman Chemtech Private Ltd, Chandigarh, decided on 28.8.2018. The reasoning provided is that the revenue's counsel admitted that the appeal is covered by the precedent. Consequently, the appeal was dismissed in the same terms as the cited case. The operative direction is the dismissal of the appeal. Any pending applications, if any, were disposed of as a consequence of the main appeal being dismissed.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax-2, Chandigarh (the revenue) against M/s Indrason Precision Engineering Private Limited (the assessee). The assessment year(s) are not explicitly mentioned. The appeal challenges an order or action by an authority, but the specific order and authority are not detailed in this excerpt. The amount in dispute is not stated. The procedural history is that the revenue has filed this appeal before the High Court.

What were the issues?

1. Whether the present appeal is covered by the decision of this Court in ITA No. 322 of 2016 titled as Principal Commissioner of Income Tax-I, Chandigarh Versus M/s Vardhman Chemtech Private Ltd, Chandigarh, decided on 28.8.2018? (Question of law) Assessee's Contention: The assessee relies on the decision of this Court in ITA No. 322 of 2016, arguing that the present appeal should be dismissed in the same terms. Revenue's Contention: The revenue, through its counsel, fairly admits that the present appeal is covered by the aforementioned decision and requests that it be dismissed in the same terms.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 368 of 2019 Date of Decision: 24.02.2020. The Pr. Commissioner of Income Tax-2, Chandigarh .......Appellant Versus M/s Indrason Precision Engineering Private Limited ......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms.Urvashi Dhugga, Advocate for the appellant. AJAY TEWARI, J.(Oral) [1] Learned counsel for the appellant has fairly admits that the present appeal is covered against the revenue by the decision of this Court in ITA No. 322 of 2016 titled as Principal Commissioner of Income Tax-I, Chandigarh Versus M/s Vardhman Chemtech Private Ltd, Chandigarh, decided on 28.8.2018 and the same be dismissed in same terms. [2] In the circumstances, the appeal stands dismissed in same terms as in ITA No.322 of 2016. [3] Since the main appeal is dismissed, the pending application, if any, stands disposed of.

(AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 24.02.2020 JUDGE reema Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No REEMA SAINI 2020.02.25 15:37 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

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