M/S OSHO FORGE LTD. vs. COMMISSIONER OF INCOME TAX LUDHIANA AND ANOTHER
What did the High Court hold?
The Tribunal held that the facts and questions of law in ITA No. 431 of 2017 were indeed similar to those in ITA No. 430 of 2017 and CWP No. 430 of 2017. Consequently, the appeal was to follow the result of the judgment passed in CWP No. 430 of 2017. As the Court had disposed of CWP No. 430 of 2017 by a separate order and judgment on April 27, 2018, the present appeal was also dismissed in the same terms. The reasoning for the dismissal is entirely based on the precedent set by the disposal of the related writ petition. No specific findings on the merits of the income tax assessment were recorded in this judgment.
What were the facts?
This appeal, ITA No. 431 of 2017 (O&M), was filed by M/s Osho Forge Ltd. against the Commissioner of Income Tax Central, Ludhiana, and another. The judgment notes that the facts and questions of law in this appeal are similar to another appeal, ITA No. 430 of 2017, and a Civil Writ Petition (CWP) No. 430 of 2017. The High Court of Punjab and Haryana at Chandigarh had disposed of CWP No. 430 of 2017 by a separate order and judgment on April 27, 2018. The present appeal was to follow the result of that disposed-of matter.
What were the issues?
1. Whether the facts and questions of law in ITA No. 431 of 2017 are similar to those in ITA No. 430 of 2017 and CWP No. 430 of 2017, thereby allowing the present appeal to follow the decision in the latter. This is a question of fact and law. Assessee's Contention: The assessee, M/s Osho Forge Ltd., through its counsel Mr. Aman Bansal, agreed that the facts and questions of law were similar to the aforementioned disposed-of matters and that the result should follow. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side regarding the issues, other than their role as respondents.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No. 431 of 2017 (O&M) Date of Decision: 27.04.2018 M/s Osho Forge Ltd. ......Appellant Versus Commissioner of Income Tax Central, Ludhiana and another
......Respondents CORAM: HON'BLE MR. JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE AVNEESH JHINGAN, JUDGE Present: Mr. Aman Bansal, Advocate for the appellant. ***** AVNEESH JHINGAN, J. The facts and questions of law in this appeal are similar to ITA No. 430 of 2017 titled as M/s Osho Forge Ltd. Versus Commissioner of Income Tax Central, Ludhiana and another. It is agreed that the result in this appeal would follow the result in CWP No. 430 of 2017 which we disposed of today by a separate order and judgment. For the reasons stated therein, this appeal is also dismissed in the same terms. (S.J. VAZIFDAR)
CHIEF JUSTICE (AVNEESH JHINGAN) 27 .04.2018 JUDGE reema Whether speaking/reasoned √ Yes/No Whether Reportable: √ Yes/No Reema Saini 2018.04.27 10:43 I attest to the accuracy and authenticity of this document High Court, Chandigarh
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