COMMISSIONER OF INCOME TAX vs. GAJE SINGH

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ITA/380/2008HC Punjab & HaryanaPHHC01080366200828 August 2008Bench: MR. JUSTICE ADARSH KUMAR GOEL,MR. JUSTICE AJAY TEWARI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal filed by the Revenue. The Court took note of the submission by the Revenue's counsel that a similar appeal, concerning an identical issue and involving the same respondent, had already been dismissed by the Court on July 15, 2008. Therefore, following the precedent set in the earlier dismissed appeal, the present appeal was also dismissed. No specific findings on the merits of the case were recorded as the dismissal was based on the prior judicial pronouncement in a connected matter. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, the Commissioner of Income Tax, Faridabad, has filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 5.6.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘I’, New Delhi. The appeal pertains to the assessment year 1998-99 and concerns the respondent, Shri Gaje Singh. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The procedural history indicates that a connected matter with an identical issue was previously decided by this Court.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal dated 5.6.2007 for the assessment year 1998-99. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its counsel, fairly stated that an appeal filed by the Revenue in a connected matter involving an identical issue had already been dismissed by this Court on 15.7.2008 (ITA No.333 of 2008, The Commissioner of Income Tax, Faridabad v. Gaje Singh).

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.380 of 2008 Date of decision: 28.8.2008 The Commissioner of Income Tax, Faridabad -----Appellant v. Shri Gaje Singh -----Respondent. CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE AJAY TEWARI Present:- Mr. Yogesh Putney, Advocate for the appellant. ---- JUDGMENT: The Revenue has preferred this appeal under section 260-A of the Income Tax Act, 1961 against the order dated 5.6.2007 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘I’, New Delhi in ITA No.4728/DEL/2005 for the assessment year 1998-99. Learned counsel for the revenue fairly states that against the order passed in connected matter involving identical issue, appeal of the revenue has been dismissed by this Court on 15.7.2008 being ITA No.333 of 2008 (The Commissioner of Income Tax, Faridabad v. Gaje Singh). Accordingly, this appeal is dismissed.

(Adarsh Kumar Goel) Judge August 28, 2008 (Ajay Tewari) ‘gs’ Judge

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