PR.COMMISSIONER OF INCOME TAX -2 CHANDIGARH vs. SH JANMEJA SINGH SEKHON HOUSE NO.961 SEC 39-A CHD

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ITA/498/2017HC Punjab & HaryanaPHHC01117719201717 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 32 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the revenue. The decision was based on the revenue's fair admission that the Supreme Court's judgment in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC) was applicable and covered the case against the revenue. The High Court found no reason to deviate from the Supreme Court's precedent. Therefore, the order of the Tribunal upholding the CIT's decision was implicitly affirmed by dismissing the revenue's appeal. No specific issue was left undecided; the appeal was disposed of on the basis of the cited Supreme Court judgment.

What were the facts?

This is an appeal by the Principal Commissioner of Income-Tax-2, Chandigarh (the revenue) against an order of the Income Tax Appellate Tribunal (the Tribunal). The appeal pertains to Assessment Year 2007-08. The Tribunal had upheld a decision of the Commissioner of Income-Tax (CIT). The High Court was informed that the Supreme Court judgment in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC) covered the present case against the revenue. Consequently, the appeal was dismissed.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the revenue against the order of the Tribunal upholding the CIT's decision for Assessment Year 2007-08, given the Supreme Court's judgment in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC)? Assessee's contention: The assessee did not present any arguments as the appeal was dismissed based on a precedent cited by the revenue. Revenue's contention: The revenue acknowledged that the Supreme Court's decision in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC) was directly applicable to the facts of the present case and covered the issue against the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH INCOME TAX APPEAL No.498 of 2017 (O&M) DATE OF DECISION: 17.02.2018 Pr. Commissioner of Income-Tax-2, Chandigarh …..Appellant versus Sh. Janmeja Singh Sekhon .....Respondent CORAM:- HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms. Urvashi Dhugga, Advocate for the appellant .. S.J. VAZIFDAR, CHIEF JUSTICE: (Oral) This is an appeal against the order of the Tribunal upholding the decision of the CIT. The matter pertains to the Assessment Year 2007-08. 2. Ms. Dhugga fairly invites our attention to the judgment of the Supreme Court in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC), which covers the case against the appellant/revenue. 3. The appeal is, therefore, dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 17.02.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.02.17 14:25 I attest to the accuracy and integrity of this document

Parkash Chand 2018.02.17 14:25 I attest to the accuracy and integrity of this document

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