PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S TOWERS WATSON INDIA PVT. LTD.

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ITA/463/2017HC Punjab & HaryanaPHHC01117683201712 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 31 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for want of territorial jurisdiction. The reasoning provided is that the appeal is similar to another appeal, ITA-461-2017, which was also dismissed on the same grounds. The operative direction was to return the original file to the appellant. No specific ratio decidendi is explicitly stated beyond the dismissal for lack of jurisdiction. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (the appellant/revenue) against Tower Watson India Pvt. Ltd. (formerly Watson Wyatt India Pvt. Ltd.) (the respondent/assessee). The judgment was passed by the High Court of Punjab and Haryana at Chandigarh on February 12, 2018. The High Court noted that this appeal was similar to another appeal, ITA-461-2017 titled Pr. Commissioner of Income Tax (Central), Gurgaon Vs Sudhir Dhingra, which had also been dismissed by a separate order and judgment passed on the same day. No specific assessment year or amount in dispute was mentioned in the provided text.

What were the issues?

1. Whether the High Court has territorial jurisdiction to hear the appeal, given the location of the assessee and the revenue authorities. This is a question of law. The appellant argued that the High Court had territorial jurisdiction. The revenue's contention was not recorded in the judgment. The judgment does not explicitly state the assessee's arguments on jurisdiction.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-463-2017 (O&M) Date of decision:- 12.02.2018

The Pr. Commissioner of Income Tax, Gurgaon

...Appellant Versus

Tower Watson India Pvt. Ltd. (Formerly Watson Wyatt India Pvt. Ltd.) ...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON’BLE MR. JUSTICE AVNEESH JHINGAN

Present:- Mr. Tajender K. Joshi, Advocate,

for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL)

This appeal is similar to ITA-461-2017 titled as Pr. Commissioner of Income Tax (Central), Gurgaon Vs Sudhir Dhingra which we dismissed by our separate order and judgement passed today. 2.

This appeal is also, therefore, dismissed for want of territorial jurisdiction. 3.

The original file be returned to the appellant.

(S.J. VAZIFDAR) CHIEF JUSTICE

(AVNEESH JHINGAN) JUDGE 12.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.12 17:05 I attest to the accuracy and integrity of this document Chandigarh

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