PR. COMMISSIONER OF INCOME TAX-I, LUDHIANA vs. M/S VARDHMAN SPECIAL STEELS LTD. VARDHMAN PREMISES, CHANDIGARH ROAD, LUDHIANA

PDF · subscribers
ITA/432/2019HC Punjab & HaryanaPHHC01104952201910 December 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE VIVEK PURI1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that the facts of the present case are covered by the decision of the High Court in ITA No. 354 of 2018. The reasoning is based on the concession made by the learned counsel for the appellant. Therefore, the appeal stands dismissed in terms of the aforementioned decision. No specific findings on the merits of the case are provided as the appeal was disposed of based on a prior judgment. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-1, Ludhiana, filed an appeal against the respondent, M/s Vardhman Special Steels Ltd., Ludhiana. The assessment year(s) are not specified in the judgment. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the appellant filed this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the facts of the present case are covered by the decision of this Hon'ble High Court passed in ITA No. 354 of 2018 titled as Principal Commissioner of Income-Tax-I, Ludhiana versus M/s Trident Limited, Ludhiana. (Question of law) Contentions: Assessee: No arguments are recorded for the assessee. Revenue: The learned counsel for the appellant (Revenue) fairly stated that the facts of the present case are covered by the decision of this Hon'ble High Court in ITA No. 354 of 2018.

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-432-2019 (O&M) Date of Decision: 10.12.2019 Pr. Commissioner of Income Tax-1, Ludhiana ... Appellant v/s M/s Vardhman Special Steels Ltd., Ludhiana ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIVEK PURI Present :- Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for the appellant. * * * * AJAY TEWARI

, J. (ORAL)

1.

Learned counsel for the appellant very fairly states that the facts of the present case are covered by the decision of this Hon'ble High Court passed in ITA No. 354 of 2018 titled as Principal Commissioner of Income-Tax-I, Ludhiana versus M/s Trident Limited, Ludhiana. 2. In view of the circumstances, the appeal stands dismissed in terms of ITA No. 354 of 2018. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE

(VIVEK PURI) 10.12.2019 JUDGE Janki Whether speaking/reasoned : Yes/No Whether reportable : Yes/No JANKI BHATT 2019.12.16 16:52 I attest to the accuracy of this document High Court Chandigarh

Recent GST High Court judgments

Search GST case law →