CIT-I CHANDIGARH vs. M/S PUNJAB STATE WAREHOUSING CORP. CHANDIGARH

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ITA/436/2010HC Punjab & HaryanaPHHC01093369201014 September 2010Bench: MR. JUSTICE ADARSH KUMAR GOEL,MR. JUSTICE AJAY KUMAR MITTAL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the revenue. The learned counsel for the revenue fairly conceded that the issue was covered against the revenue by a previous order of the High Court dated 30.7.2010 in ITA Nos. 275 and 277 of 2010. Therefore, following the precedent, the appeal was dismissed. The specific reasoning of the ITAT or the High Court's prior order on the merits of the excess payment issue is not detailed in this judgment. The operative direction was to dismiss the appeal.

What were the facts?

The revenue, Commissioner of Income Tax-I, filed an appeal under Section 261 of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, dated 23.9.2009, pertaining to assessment year 2006-07. The appeal challenged the ITAT's decision to grant relief to the assessee, M/s Punjab State Warehousing Corp. The dispute arose from an amount allegedly due from the Punjab Government on account of excess payment. The High Court was to decide the question of law proposed by the revenue.

What were the issues?

1. Whether, on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in allowing relief to the assessee without appreciating the facts that the amount was due from the Punjab Government on account of excess payment? (Question of law) Contentions: Assessee: Not recorded in the judgment. Revenue: Argued that the ITAT erred in allowing relief to the assessee without considering that the amount in dispute was due from the Punjab Government due to excess payment.

Which sections of the Income-tax Act were involved?

Section 261

AI-generated summary — verify with the full judgment below

ITA No. 436 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 436 of 2010 Date of Decision: 14.9.2010 The Commissioner of Income Tax-I ....Appellant. Versus M/s Punjab State Warehousing Corp. ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 206A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarh passed in ITA No. 459/Chandi/2008 dated 23.9.2009, for the assessment year 2006-07, proposing following question of law:- “Whether on the facts and in the circumstances of the case the Hon'ble ITAT was right in law in allowing relief to the assessee without appreciating the facts that the amount was due from Punjab Government on account of excess payment?” 2. Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated

ITA No. 436 of 2010 -2- 30.7.2010 in ITA Nos. 275 and 277 of 2010. 3. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE September 14, 2010 (AJAY KUMAR MITTAL) gbs JUDGE

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