STATE BANK OF PAITALA vs. COMMISSIONER OF INCOME TAX

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ITA/393/2011HC Punjab & HaryanaPHHC01095734201103 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, through its order of even date, has disposed of Income-tax Appeal No. 393-2011. The decision in this appeal is based on the detailed order passed in ITA-390-2011, 'State Bank of Patiala VS Commissioner of Income Tax, Patiala.' Consequently, any pending miscellaneous applications related to this appeal are also disposed of. The specific findings, reasoning, and ratio decidendi from the order in ITA-390-2011 are not provided in this excerpt, nor are the operative directions or any issues left undecided. The judgment does not record any specific findings on the merits of the appeal.

What were the facts?

The appellant, State Bank of Patiala, has filed Income-tax Appeal No. 393-2011 before the High Court of Punjab & Haryana at Chandigarh. The appeal is against the respondent, The Commissioner of Income Tax, Patiala. The judgment indicates that this appeal is being disposed of based on a detailed order passed in a connected matter, ITA-390-2011, titled 'State Bank of Patiala VS Commissioner of Income Tax, Patiala.' The specific assessment year(s) and the amount in dispute are not recorded in this excerpt. The procedural history is limited to the filing of this appeal and the decision to rely on the order in a related appeal.

What were the issues?

The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide. Therefore, the specific issues are not recorded. Similarly, the contentions of the assessee (State Bank of Patiala) and the revenue (Commissioner of Income Tax) are not detailed in this excerpt. No specific authorities, circulars, or precedents relied upon by either party are mentioned.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/6 Income-tax Appeal No.393-2011 (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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