PR. COMMISSIONER OF INCOME TAX PATIALA vs. STATE BANK OF PATIALA THE MALL PATIALA

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ITA/432/2015HC Punjab & HaryanaPHHC01110087201503 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its order dated 03.12.2025, has stated that for the present order, reference should be made to a detailed order of even date passed in ITA-390-2011, titled 'State Bank of Patiala VS Commissioner of Income tax, Patiala.' Consequently, the specific findings, reasoning, and ratio decidendi pertaining to Income-tax Appeal No. 432-2015 are not elaborated in this excerpt. The court also directed that any pending miscellaneous applications shall stand disposed of. No specific relief or operative directions are mentioned for this appeal, other than the reference to the other order.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Patiala (the Revenue) against the State Bank of Patiala (the Assessee). The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that the High Court of Punjab & Haryana at Chandigarh is hearing Income-tax Appeal No. 432-2015. The judgment notes that the order is being passed for 'orders, see detailed order of even date passed in ITA-390-2011 titled as 'State Bank of Patiala VS Commissioner of Income tax, Patiala.''. Pending miscellaneous applications, if any, are also to stand disposed of.

What were the issues?

The judgment does not explicitly state the issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. It only refers to a detailed order of even date passed in a related appeal (ITA-390-2011). Therefore, the specific questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the contentions of the parties, including any authorities, circulars, or precedents relied upon, are not ascertainable from the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/5 Income-tax Appeal No.432-2015 (O&M)

Date of decision: 03.12.2025 The Pr. Commissioner of Income Tax, Patiala ….Appellant Versus State Bank of Patiala, The Mall, Patiala ...Respondent CORAM: HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present : Mr. Saurabh Kapoor, Advocate with Mr. Rana Gurtej Singh, Advocate and Ms. Muskaan Gupta, Advocate for appellant-Income Tax Department. Mr. Sanjay Bansal, Sr. Advocate with Mr. Gurdeep Singh, Advocate Mr. Sushrut Singla, Advocate and Mr. Iman Singla, Advocate for respondent-State Bank of Patiala. **** JAGMOHAN BANSAL

, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA-390- 2011 titled as ' State Bank of Patiala VS Commisioner of Income tax, Patiala.’ 2. Pending miscellaneous application(s), if any, shall also stand disposed of. (JAGMOHAN BANSAL) JUDGE 03.12.2025

(AMARINDER SINGH GREWAL) anil JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No ANIL KUMAR 2025.12.04 15:13 I attest to the accuracy and integrity of this document

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