STATE BANK OF PATIALA vs. COMMISSIONER OF INCOME TAX

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ITA/392/2011HC Punjab & HaryanaPHHC01095733201103 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal has not provided a decision on the merits of the appeal in the given text. Instead, it directs that the order for this appeal is to be found in a separate, detailed order of the same date concerning ITA-390-2011. The judgment also states that any pending miscellaneous applications will be disposed of. No specific findings, reasoning, ratio, or operative directions are recorded for this particular appeal within the provided text.

What were the facts?

This is an Income Tax Appeal filed by the State Bank of Patiala, Patiala, Punjab, against the Commissioner of Income Tax, Patiala. The judgment states that the order for this appeal is to be found in a detailed order of even date passed in ITA-390-2011, titled 'State Bank of Patiala VS Commissioner of Income Tax, Patiala.' Any pending miscellaneous applications are also to be disposed of accordingly. No specific assessment years, amounts in dispute, or procedural history leading to this appeal are recorded in the provided text.

What were the issues?

The provided judgment does not detail the specific issues the Tribunal had to decide, nor does it record the arguments presented by either the assessee (State Bank of Patiala) or the revenue (Commissioner of Income Tax). Therefore, no questions of law or fact can be framed, and no contentions or reliance on authorities, circulars, or precedents can be identified from this text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/3 Income-tax Appeal No.392-2011 (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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