PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

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ITA/385/2015HC Punjab & HaryanaPHHC01110034201521 March 2018Bench: MR. JUSTICE S.J. VAZIFDAR,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the result in this appeal follows the result in ITA No. 356 of 2015, which was disposed of by the Court on the same day. The questions of law raised in this appeal were also answered in the same terms as in the other appeal. Consequently, the appeal was dismissed. The specific reasoning for the decision in ITA No. 356 of 2015 is not detailed in this judgment, but the principle applied is that when the outcome of one appeal is explicitly linked to another decided appeal between the same parties, the court will follow that precedent. No specific issue was left undecided; all questions were resolved based on the concurrent decision.

What were the facts?

This appeal by the Principal Commissioner of Income Tax, Faridabad, concerns Assessment Year 2006-07. The appeal is filed against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondent is M/s NHPC Limited. The High Court notes that the result of this appeal is agreed to be dependent on the outcome of another appeal, ITA No. 356 of 2015, between the same parties, which was decided by the High Court on the same day. The questions of law raised in this appeal were also to be answered in the same terms as in the other appeal.

What were the issues?

1. Whether the High Court should decide the questions of law raised in this appeal, given that the outcome is tied to another pending appeal (ITA No. 356 of 2015) which was decided concurrently. Assessee's Contention: The respondent (assessee) has not recorded any specific arguments in the judgment. However, by agreeing to the outcome being dependent on the other appeal, it is implied they would abide by the High Court's decision in that matter. Revenue's Contention: The appellant (revenue) has not recorded any specific arguments in the judgment. However, the appeal itself indicates a disagreement with the ITAT's order, leading to the present challenge.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.385 of 2015(O&M) DATE OF DECISION: 21.03.2018 Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Limited .....Respondent CORAM:- HON'BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Advocate for the appellant Mr. Ved Jain, Advocate for the respondent .. S.J. VAZIFDAR, CHIEF JUSTICE: This is an appeal against the order of the Income Tax Appellate Tribunal. The matter pertains to the Assessment Year 2006-07. It is agreed that the result in this appeal follows the result in ITA No.356 of 2015 titled as Principal Commissioner of Income Tax, Faridabad vs. M/s NHPC Limited which we disposed of by our order and judgment passed today. The questions of law raised in this appeal are also answered in the same terms. 2. The appeal is accordingly dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 21.03.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.03.22 16:52 I attest to the accuracy and integrity of this document

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