COMMR. OF INCOME TAX LDH. vs. MARKET COMMITTEE NEW GRAIN MARKET JALAND
What did the High Court hold?
The High Court dismissed the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961. The dismissal was based on the precedent set by a Division Bench of the same Court, which had dismissed ITA No. 186 of 2006 on March 14, 2007. The High Court adopted the same reasoning for dismissing the present appeal. No specific findings on the merits of the case or the issues raised before the Tribunal were recorded, as the appeal was disposed of on procedural grounds related to a connected matter. The operative direction was the dismissal of the appeal.
What were the facts?
The Revenue, Commissioner of Income Tax Ludhiana I, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated March 14, 2005, passed by the Income Tax Appellate Tribunal, Delhi Bench 'A'. The appeal pertains to assessment year 2002-03 and was filed in ITA 330/Chandi/2004. The High Court, on February 5, 2007, directed this appeal to be listed along with ITA No. 186 of 2006. Subsequently, the Court was informed that ITA 186 of 2006 had been dismissed by a Division Bench on March 14, 2007. Consequently, the present appeal was also dismissed.
What were the issues?
1. Whether the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, is maintainable. The Revenue contended that the appeal was filed against the order of the Income Tax Appellate Tribunal. The judgment does not record any specific arguments from the Revenue regarding the maintainability of the appeal. The assessee's arguments are not recorded in the judgment. The High Court dismissed the appeal based on the dismissal of a similar appeal (ITA No. 186 of 2006) by a Division Bench.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No. 472 of 2006 Date of decision 20 .3.2007 Commissioner of Income Tax Ludhiana I .. petitioner Versus Market Committee, New Grain Market, Jalandhar Bye Pass, Ludhiana .. Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE RAJESH BINDAL PRESENT: Mr.Sanjeev Bansal, Advocate for the petitioner
M.M.Kumar, J. This is an appeal filed under Section 260A of the Income Tax Act,1961 against the order dated 14.3.2005 passed by the Income Tax Apellate Tribunal, Delhi Bench 'A' in respect of the assessment year 2002- 03 passed in ITA 330/Chandi/2004. When the matter came up for consideration of this Court on 5.2.2007, we have directed this appeal to be listed alongwith ITA No.186 of 2006. However, we have been informed that ITA 186 of 2006 has been dismissed by a Division Bench of this Court on 14.3.2007. Accordingly, this appeal is also dismissed by adopting the same reasoning. (M.M.Kumar) Judge (Rajesh Bindal) 20.3.2007 Judge okg
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