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

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ITA/439/2015HC Punjab & HaryanaPHHC01110094201503 December 2025Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal has not provided a decision on the merits of the appeal in this excerpt. Instead, it has indicated that the order for this appeal will be based on a detailed order of even date passed in a related matter, ITA-390-2011. Therefore, the specific findings, reasoning, ratio, and operative directions for this particular appeal are not recorded here. Any pending miscellaneous applications are also to be disposed of in line with the main order.

What were the facts?

The appeal is filed by the Pr. Commissioner of Income Tax, Patiala (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The assessee is the State Bank of Patiala. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history indicates that this order is being passed for orders, referring to a detailed order of even date passed in a related appeal, ITA-390-2011, titled 'State Bank of Patiala VS Commissioner of Income Tax, Patiala.' Any pending miscellaneous applications are also to stand disposed of.

What were the issues?

The provided excerpt does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments presented by either the assessee or the revenue. Therefore, the 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 available for analysis.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/4 Income-tax Appeal No.439-2015 (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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