PR.COMMISSIONER OF INCOME TAX -2 CHANDIGARH vs. M/S MOBISOFT TELESOLUTIONS PVT LTD PLOT NO.2,IT PARK SEC-22 PANCHKULA

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ITA/452/2017HC Punjab & HaryanaPHHC01117671201722 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 31 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result of the present appeal would be the same as the result of ITA No. 434 of 2015, which was disposed of by a separate order and judgment passed on the same date. Consequently, this appeal was also disposed of in the same terms as ITA No. 434 of 2015. The reasoning provided is that the parties agreed that the outcome would be identical. No specific findings on any issues, reasoning, or ratio decidendi are detailed for this particular appeal, as it is contingent on another judgment. The operative direction is to dispose of the appeal in terms of the related judgment.

What were the facts?

This is an Income Tax Appeal filed by the Pr. Commissioner of Income-Tax 2, Chandigarh (the Revenue) against M/s Mobisoft Telesolutions Private Limited (the Assessee). The appeal challenges an order or action that is not specified in the provided text. The procedural history indicates that the High Court of Punjab and Haryana at Chandigarh is deciding this appeal. The judgment explicitly states that the result of this appeal will follow the result of another appeal, ITA No. 434 of 2015, titled Pr. Commissioner of Income-Tax-2, Chandigarh vs. M/s Mobisoft Tele Solutions P. Ltd., which was disposed of by a separate order and judgment passed on the same date, February 22, 2018. No specific assessment year or amount in dispute is mentioned.

What were the issues?

The High Court was not required to decide any specific issues as the judgment states that the result of this appeal will follow the result of another appeal, ITA No. 434 of 2015. Therefore, the issues that were decided in ITA No. 434 of 2015 would indirectly determine the outcome of this appeal. The judgment does not record any arguments presented by either the assessee or the revenue for this specific appeal. The decision hinges entirely on the outcome of the related appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.452 of 2017 (O&M) DATE OF DECISION: 22.02.2018 Pr. Commissioner of Income-Tax 2, Chandigarh …..Petitioner versus M/s Mobisoft Telesolutions Private Limited .....Respondents CORAM:- HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms. Urvashi Dhugga, Advocate for the appellant Ms. Radhika Suri, Senior Advocate with Mr. Manpreet Singh Kanda, Advocate for the respondent .. S.J. VAZIFDAR, CHIEF JUSTICE: (Oral) It is agreed that the result in this appeal will follow the result in ITA No.434 of 2015 titled as Pr. Commissioner of Income-Tax-2, Chandigarh vs. M/s Mobisoft Tele Solutions P. Ltd. which we disposed of by a separate order and judgment passed today. For the reasons stated therein, this appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 22.02.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.02.27 14:18 I attest to the accuracy and integrity of this document

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