STATE BANK OF PATIALA vs. COMMISSIONER OF INCOME TAX

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ITA/391/2011HC Punjab & HaryanaPHHC01095732201103 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has held that the present appeal (ITA No. 391-2011) is to be decided based on the detailed order passed on the same date in Income-tax Appeal No. 390-2011, which involves the same appellant and respondent. The Court has directed that for the full reasoning and decision, reference should be made to the detailed order in ITA-390-2011. Any pending miscellaneous applications are also to be disposed of in conjunction with this order. No specific findings or ratio decidendi on any substantive issue are provided in this judgment itself, as it is a procedural order directing reference to another judgment.

What were the facts?

This judgment pertains to Income-tax Appeal No. 391-2011 (O&M) filed by the State Bank of Patiala against the Commissioner of Income Tax, Patiala. The High Court of Punjab & Haryana at Chandigarh, comprising Justices Jagmohan Bansal and Amarinder Singh Grewal, delivered the order on 03.12.2025. The present order is a directive to refer to a detailed order of even date passed in a related appeal, ITA-390-2011, titled 'State Bank of Patiala VS Commissioner of Income Tax, Patiala'. Any pending miscellaneous applications are also to stand disposed of.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide. It also does not record the arguments presented by either the assessee (State Bank of Patiala) or the revenue (Commissioner of Income Tax). The operative part of the judgment indicates that the decision in this appeal is contingent upon the detailed order passed in a connected appeal, ITA-390-2011. Therefore, the specific legal questions and the contentions of the parties are not discernible from this short order.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/8 Income-tax Appeal No.391-2011 (O&M)

Date of decision: 03.12.2025 State Bank of Patiala, Patiala, Punjab ….Appellant Versus The Commissioner of Income Tax, Patiala ...Respondent CORAM: HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present : Mr. Sanjay Bansal, Sr. Advocate with Mr. Gurdeep Singh, Advocate Mr. Sushrut Singla, Advocate and Mr. Iman Singla, Advocate for appellant-State Bank of Patiala. Mr. Saurabh Kapoor, Advocate with Mr. Rana Gurtej Singh, Advocate and Ms. Muskaan Gupta, Advocate for respondent-Income Tax Department **** JAGMOHAN BANSAL

, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA-390- 2011 titled as ' State Bank of Patiala VS Commisioner of Income tax, Patiala.’ 2. Pending miscellaneous application(s), if any, shall also stand disposed of. (JAGMOHAN BANSAL) JUDGE 03.12.2025

(AMARINDER SINGH GREWAL) anil JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No ANIL KUMAR 2025.12.04 15:13 I attest to the accuracy and integrity of this document

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