PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD, CHANDIGARH vs. COMMISSIONER OF INCOME TAX (TDS) CHANDIGARH

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ITA/410/2019HC Punjab & HaryanaPHHC01104159201920 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryAllowed

What did the High Court hold?

The Tribunal, comprising Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisth, allowed the appeal filed by Punjab Infrastructure Development Board. The operative part of the judgment states that the appeal is allowed for the order of even date passed in ITA No. 408 of 2019. No specific findings on any issues or reasoning are provided in the excerpt. The judgment does not mention any specific relief granted beyond allowing the appeal, nor does it leave any issues undecided. The ratio decidendi cannot be determined from the provided text.

What were the facts?

The appeal was filed by Punjab Infrastructure Development Board (PIDB) against the Commissioner of Income Tax (TDS), Chandigarh. The judgment was pronounced on November 20, 2024, with the appeal being allowed. The operative part of the order refers to a separate order of even date passed in ITA No. 408 of 2019, also between Punjab Infrastructure Development Board, Chandigarh and the Commissioner of Income Tax (TDS), Chandigarh. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to this appeal is also not detailed.

What were the issues?

The judgment does not explicitly state the questions of law or fact that the Tribunal had to decide. It also does not record the contentions of either the assessee (Punjab Infrastructure Development Board) or the revenue (Commissioner of Income Tax (TDS)). The judgment only contains two headings: 'Whether speaking/reasoned' and 'Whether reportable', both marked as 'No'. Therefore, no arguments or specific issues are recorded for analysis.

AI-generated summary — verify with the full judgment below

IN T

Punjab Infras

Commissione

CORAM: H

Present:

SANJEEV P

in a separate Infrastructur Income Tax (

20.11.2024 vs

Whether spea Whether repo

THE HIGH COURT OF PUNJ AT CHANDIGA

IT Date of Pro structure Development Board, C

versus er of Income Tax (TDS), Chandi HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Deepak Aggarwal, Advocat Mr. Amanpreet Singh, Senior St Department. PRAKASH SHARMA, J. The appeal is allowed. For order e order of even date passed in I re Development Board, Chand (TDS), Chandigarh.

(SANJ

aking/reasoned

Yes/N ortable

Yes/N

JAB AND HARYANA ARH TA No. 410 of 2019 (O&M) Reserved on : 11.11.2024 onouncement : 20.11.2024 handigarh … Appellant igarh … Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH te, for the appellant. tanding counsel for Income Tax rs, see detailed reasons recorded ITA No. 408 of 2019 – Punjab digarh versus Commissioner of JEEV PRAKASH SHARMA)

JUDGE SANJAY VASHISTH)

JUDGE No No

d b f VARINDER SINGH 2024.11.22 14:35 I attest to the accuracy and authencity of this order/judgment

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