PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S TERADATA INDIA PVT. LTD.

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ITA/397/2016HC Punjab & HaryanaPHHC01110607201620 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 decided on 25.04.2016 in ITA No. 5 of 2016. The Court found that the questions of law in both appeals are the same. Consequently, the High Court dismissed the present appeal. The reasoning is based on the precedent set by the Division Bench's decision. The ratio decidendi is that if an appeal involves identical questions of law as a previously decided case by a coordinate bench, it should be decided in line with that precedent.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (the Revenue) against Teradata India Pvt. Ltd. (the Assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT). The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The procedural history indicates that the present appeal is agreed to be covered by a previous judgment of a Division Bench of the same High Court.

What were the issues?

1. Whether the present appeal is covered by the judgment of the Division Bench of this Court decided on 25.04.2016 in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. (Question of law) Contentions: Assessee: Not recorded. Revenue: Agreed that the present appeal is covered by the aforementioned judgment of the Division Bench.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-397-2016 (O&M) Date of decision:- 20.12.2016 The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus Teradata India Pvt. 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 20.12.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.12.21 14:39 I attest to the accuracy and authenticity of this document chandigarh

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