COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S INSCOL HEALTHCARE LTD SCO-18-19 SECTOR 34A CHANDIGARH
What did the High Court hold?
The High Court of Punjab & Haryana at Chandigarh held that the question raised in this appeal was identical to the one in Income Tax Appeal No. 76 of 2015. It was agreed by both parties that the result of the present appeal would follow the result of the earlier appeal. Since the Court had dismissed ITA No. 76 of 2015 on the similar question raised therein, for the reasons stated in that judgment, the present appeal was also dismissed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.
What were the facts?
This appeal by the Commissioner of Income Tax-2, Chandigarh (the Revenue) challenges an order concerning M/s Inscol Healthcare Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal concerns a question of law that is identical to the one raised in Income Tax Appeal No. 76 of 2015, Commissioner of Income Tax-2, Chandigarh v. M/s International Institute of Neuro Sciences and Oncology Ltd. Chandigarh. The parties agreed that the outcome of this appeal would be determined by the decision in the aforementioned related appeal. The High Court of Punjab & Haryana at Chandigarh heard the appeal.
What were the issues?
1. Whether the High Court should decide the appeal on merits, given that the question of law is identical to that in a previously decided appeal (ITA No. 76 of 2015). Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. It only notes the agreement between the parties that the result of this appeal would follow the result of ITA No. 76 of 2015. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue. It only notes the agreement between the parties that the result of this appeal would follow the result of ITA No. 76 of 2015.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Income Tax Appeal No. 47 of 2015 (O&M) Date of Decision: 09.09.2016
Commissioner of Income Tax-2, Chandigarh
..Appellant
versus
M/s Inscol Healthcare Ltd. Chandigarh
..Respondent.
CORAM: HON'BLE MR. JUSTICE S.J.VAZIFDAR, CHIEF JUSTICE. HON'BLE MR. JUSTICE DEEPAK SIBAL, JUDGE.
Present : Ms. Urvashi Dugga, Advocate, for the appellant.
Mr. B.M.Monga, Advocate and
Mr. Rohit Kaura, Advocate, for the respondent(s).
****
S.J.VAZIFDAR, CHIEF JUSTICE
The question raised in this appeal is similar to the one raised in Income Tax Appeal No. 76 of 2015 Commissioner of Income Tax-2, Chandigarh v. M/s International Institute of Neuro Sciences and Oncology Ltd. Chandigarh. Although on facts each case has to be decided independently, it was agreed that the result of this appeal would follow the result of Income Tax Appeal No. 76 of 2015.
By a separate judgment and order passed today, we have dismissed ITA No. 76 of 2015 in so far as the similar question was raised. For the reasons stated therein, this appeal is also dismissed.
(S.J.VAZIFDAR)
CHIEF JUSTICE
(DEEPAK SIBAL) 09.09.2016
JUDGE ‘ravinder’ RAVINDER SHARMA 2016.09.15 13:05 I attest to the accuracy and authenticity of this document
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