M/S GEE CITY BUILDERS P. LTD. vs. COMMISSIONER OF INCOME TAX- CENTRAL CIRCLE, LUDHIANA

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ITA/418/2016HC Punjab & HaryanaPHHC01110631201626 April 2017Bench: MR. JUSTICE RAMENDRA JAIN,MR. JUSTICE AJAY KUMAR MITTAL1 pages
AI SummaryRemanded

What did the High Court hold?

This judgment does not provide a decision on the merits of the appeal. It explicitly states that the orders for ITA No. 418 of 2016 are to be found in ITA No. 417 of 2016. Therefore, no specific findings, reasoning, ratio decidendi, or operative directions are provided in this document for ITA No. 418 of 2016. Any issue expressly left undecided is also not recorded here, as no substantive issues were addressed.

What were the facts?

This judgment concerns an appeal filed by M/s Gee City Builders Private Limited (the assessee) against an order passed by the Commissioner of Income Tax-Central Circle, Ludhiana (the revenue). The appeal is ITA No. 418 of 2016. The High Court of Punjab and Haryana at Chandigarh is hearing the matter. The judgment notes that the appeal was filed with a delay, which has been condoned, and a deficiency in court fee has been permitted to be made good. The operative part of the judgment states that the order for this appeal is to be found in ITA No. 417 of 2016, also filed by M/s Gee City Builders Private Limited against the same respondent.

What were the issues?

The judgment does not explicitly state the specific issues that the Tribunal had to decide, nor does it record the arguments presented by the assessee or the revenue. It refers to another appeal, ITA No. 417 of 2016, for the orders. Therefore, the questions of law or mixed law and fact, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded in this particular judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 418 of 2016 (O&M)

Date of decision: 26.4.2017 M/s Gee City Builders Private Limited

……Appellant

Vs. Commissioner of Income Tax-Central Circle, Ludhiana

.…..Respondent CORAM: HON’BLE MR. JUSTICE AJAY KUMAR MITTAL

HON’BLE MR. JUSTICE RAMENDRA JAIN Present: Mr. Salil Kapoor, Advocate with Mr. Sumit Lalchandani,

Advocate for the appellant-assessee.

Mr. Rajesh Katoch, Senior Standing counsel for the respondent-

revenue.

Ajay Kumar Mittal,J. CM No. 26070 C-II of 2016

The appellant is permitted to make good the deficiency in Court fee. CM stands disposed of. CM No. 26071 C-II of 2016

The delay in refiling the appeal is condoned. CM stands disposed of. ITA No. 418 of 2016

For orders, see ITA No. 417 of 2016 (M/s Gee City Builders Private Limited Vs. Commissioner of Income Tax-Central Circle, Ludhiana).

(Ajay Kumar Mittal)

Judge

April 26, 2017

(Ramendra Jain)

‘gs’

Judge

Gurbax Singh 2017.05.23 10:10

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