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

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ITA/412/2019HC Punjab & HaryanaPHHC01104135201920 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Punjab and Haryana allowed the appeal filed by Punjab Infrastructure Development Board, Chandigarh. The operative part of the judgment states, 'The appeal is allowed. For order see detailed reasons recorded in a separate order of even date passed in ITA No. 408 of 2019 – Punjab Infrastructure Development Board, Chandigarh versus Commissioner of Income Tax (TDS), Chandigarh.' Therefore, the specific reasoning and the ratio decidendi for allowing this appeal are contained within the separate order mentioned, which is not provided. No issues were expressly left undecided.

What were the facts?

The appeal was filed by Punjab Infrastructure Development Board, Chandigarh (the assessee) against the Commissioner of Income Tax (TDS), Chandigarh (the revenue). The judgment was pronounced on November 20, 2024. The High Court of Punjab and Haryana heard the matter. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history indicates that the appeal was reserved on November 11, 2024, and the judgment was pronounced on November 20, 2024. The High Court referred to a separate order passed in ITA No. 408 of 2019 concerning the same parties.

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 arguments made by either the assessee or the revenue. The provided text includes two headings: 'Whether speaking/reasoned' and 'Whether reportable', both marked as 'No'. These do not represent issues for determination by the Tribunal but rather characteristics of the judgment itself.

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. 412 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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