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

ITA/4/2018HC Punjab & HaryanaPHHC01119265201804 April 2018Bench: MR. JUSTICE A.K. SIKRI,MS. JUSTICE RITU BAHRI1 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 April 25, 2016, in ITA No. 5 of 2016, concerning the same assessee. The Court noted that the questions of law in both appeals are identical. Based on this finding of coverage, the High Court dismissed the present appeal. The ratio decidendi is that if an appeal raises identical questions of law as a previously decided binding precedent by a coordinate bench of the same High Court, the subsequent appeal should be dismissed in line with the precedent. No specific issues were decided on merits in this judgment, as it was disposed of based on the prior ruling.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Gurgaon (the appellant/revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The respondent is Carrier Air-Conditioning and Refrigeration Ltd. The present appeal is stated to be covered by a previous judgment of a Division Bench of the Punjab and Haryana High Court, decided on April 25, 2016, in ITA No. 5 of 2016, also titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The questions of law in both appeals are identical.

What were the issues?

1. Whether the appeal is covered by the Division Bench judgment of this Court dated 25.04.2016 in ITA No. 5 of 2016. Assessee's Contention: The assessee (respondent) implicitly relies on the previous Division Bench judgment, as the current appeal is stated to be covered by it. No specific arguments are recorded for the assessee in this judgment. Revenue's Contention: The revenue (appellant) agrees that this appeal is covered by the aforementioned Division Bench judgment of this Court. No specific arguments are recorded for the revenue beyond this agreement.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-4-2018 (O&M) Date of decision:- 04.04.2018

The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus

Carrier Air-Conditioning and Refrigeration Ltd. ...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON’BLE MR. JUSTICE AVNEESH JHINGAN

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

(AVNEESH JHINGAN) JUDGE 04.04.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.04.04 16:39 I attest to the accuracy and integrity of this document Chandigarh

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