STATE BANK OF PATIALA vs. COMMISSIONER OF INCOME TAX

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ITA/394/2011HC Punjab & HaryanaPHHC01095735201103 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has indicated that the detailed order for this appeal is identical to the one passed in ITA-390-2011. Consequently, the findings, reasoning, and ratio decidendi of the Tribunal for ITA-394-2011 would be the same as those in ITA-390-2011. However, without the detailed order, the specific holdings on any issues, the reasoning process, and the operative directions (such as remand or deletion) cannot be determined from this judgment alone. Any issue expressly left undecided in the referenced detailed order would also remain undecided for this appeal.

What were the facts?

The appeal concerns Income-tax Appeal No. 394 of 2011, filed by the State Bank of Patiala against the Commissioner of Income Tax, Patiala. The judgment was delivered on December 3, 2025, by a Division Bench of the Punjab & Haryana High Court. The detailed order for this appeal is stated to be the same as that passed in ITA-390-2011, also titled 'State Bank of Patiala VS Commissioner of Income Tax, Patiala.' Any pending miscellaneous applications are also disposed of along with the main order. The specific assessment year(s) and the amount in dispute are not recorded in this brief order. The procedural history leading to this appeal is not detailed.

What were the issues?

The judgment does not explicitly state the 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). Therefore, the specific questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not available from this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/2 Income-tax Appeal No.394-2011 (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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