THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S CORPORATE EXECUTIVE BOARD INDIA PVT. LTD.

PDF · subscribers
ITA/390/2016HC Punjab & HaryanaPHHC01110601201608 December 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is covered by the judgment of a Division Bench of the same Court decided on 25.04.2016 in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The Court found that the questions of law in both appeals were the same. Consequently, the appeal was dismissed. The reasoning is based on the principle of precedent, where a subsequent case with identical legal questions is decided in line with the earlier ruling. No specific issue was left undecided; the entire appeal was disposed of based on the precedent.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the appellant/revenue) against M/s Corporate Executive Board India P. Ltd. (the respondent/assessee). The assessment year(s) are not explicitly stated in the judgment. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the High Court of Punjab and Haryana at Chandigarh is hearing this appeal. The judgment notes that the present appeal is covered by a previous judgment of a Division Bench of the same High Court.

What were the issues?

1. Whether the present appeal is covered by the judgment of the Division Bench of this Court decided on 25.04.2016 in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. (Question of law). Contentions: Assessee: Not recorded in the judgment. Revenue: Not recorded in the judgment, beyond agreeing that the appeal is covered by the aforementioned precedent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-390-2016 (O&M) Date of decision:- 08.12.2016 The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus M/s Corporate Executive Board India P. Ltd. ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Mr. Tajender K. Joshi, Advocate, for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL) It is agreed that this appeal is covered by the judgement of a Division Bench of this Court decided on 25.04.2016 (wrongly typed as 25.04.2006) in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The questions of law are the same in both the appeals. 2. In view thereof, the present appeal is dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 08.12.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.12.09 11:40 I attest to the accuracy and authenticity of this document chandigarh

Recent GST High Court judgments

Search GST case law →