THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S CARRIER AIR CONDITIONING AND REFRIGERATION LTD.

PDF · subscribers
ITA/392/2016HC Punjab & HaryanaPHHC01110603201608 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 in ITA No. 5 of 2016, decided on 25.04.2016. The Court found that the questions of law in both appeals were identical. Consequently, based on the prior decision, the present appeal was dismissed. The reasoning is that judicial precedent dictates that similar matters, with identical questions of law, should be decided in the same manner. The ratio decidendi is that a High Court is bound by its own previous decisions on identical questions of law. No specific operative directions were given other than the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (appellant) against M/s Carrier Air Conditioning and Refrigeration Ltd. (respondent). The assessment year(s) are not explicitly stated in this excerpt. The appeal challenges an order or action by an authority, implied to be the Income Tax Appellate Tribunal (ITAT) based on the context of the appeal being filed before the High Court. The amount in dispute is not mentioned. The procedural history indicates that this appeal is identical to a previous appeal, ITA No. 5 of 2016, decided by a Division Bench of the High Court on 25.04.2016.

What were the issues?

1. Whether the questions of law in the present appeal are the same as those decided in ITA No. 5 of 2016 titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. (Question of law). Assessee's Contention: Not recorded. Revenue's Contention: The revenue agreed that the present appeal is covered by the judgment of a Division Bench of this Court decided on 25.04.2016 in ITA No. 5 of 2016, which dealt with the same questions of law.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-392-2016 (O&M) Date of decision:- 08.12.2016 The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus M/s Carrier Air Conditioning and Refrigeration 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 →