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

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ITA/462/2015HC Punjab & HaryanaPHHC01110120201503 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 stated that "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.'" This indicates that the operative part of the decision in this appeal is contained within the aforementioned related case. Any pending miscellaneous applications are also disposed of as per the order in the related case. No specific findings, reasoning, ratio, or operative directions are discernible from this text for the present appeal.

What were the facts?

This is an Income-tax Appeal filed by the Pr. Commissioner of Income Tax, Patiala, against the State Bank of Patiala. The appeal pertains to assessment year(s) not explicitly stated in this excerpt. The specific order or action under challenge and the authority that passed it are not detailed here. The amount in dispute is also not mentioned. The procedural history indicates that this order is being passed for orders, referring to a detailed order of even date passed in a related case, 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 questions the Tribunal had to decide, nor does it detail the arguments presented by either the assessee (State Bank of Patiala) or the revenue (Pr. Commissioner of Income Tax, Patiala). Therefore, no issues or contentions can be extracted from this text. The judgment is silent on the specific legal or factual disputes that were before the court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203/1 Income-tax Appeal No.462-2015 (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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