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

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ITA/508/2017HC Punjab & HaryanaPHHC01117731201721 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 31 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is covered by the judgment of a Division Bench of the same court in ITA No. 5 of 2016, Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited, decided on 25.04.2016. The Court found that the questions of law in both appeals were identical. Consequently, the appeal was dismissed on the basis of the earlier binding precedent. No specific findings on the merits of the assessee's case or the revenue's grounds of appeal were made, as the decision rested on the principle of stare decisis. The operative direction was to dismiss the appeal.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax, Gurgaon (the Revenue) against Towers Watson India Pvt. Ltd. (the Assessee). The appeal challenges an order from the Income Tax Appellate Tribunal (ITAT). The specific assessment year(s) are not mentioned in the provided text. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The procedural history indicates that the Revenue is appealing a decision of the ITAT. The High Court notes that the present appeal is covered by a previous judgment of a Division Bench of the same court.

What were the issues?

1. Whether the present appeal raises questions of law identical to those decided in a previous case titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited (ITA No. 5 of 2016), decided on 25.04.2016. This is a question of mixed law and fact, turning on the applicability of precedent. Contentions: Assessee: Not recorded in the judgment. Revenue: Argues that the questions of law in the present appeal are the same as those in the cited precedent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-508-2017 (O&M) Date of decision:- 21.02.2018

The Pr. Commissioner of Income Tax, Gurgaon ...Appellant Versus

Towers Watson India Pvt. Ltd. ...Respondent

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

HON’BLE MR. JUSTICE AVNEESH JHINGAN

Present:- Mr. Arun Sharma, Advocate,

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

It is agreed that this appeal is covered by the judgement of a Division Bench of this Court decided on 25.04.2016 (wrongly typed as 25.04.2006) in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The questions of law are the same in both the appeals. 2.

In view thereof, the present appeal is dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(AVNEESH JHINGAN) JUDGE 21.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.21 16:12 I attest to the accuracy and integrity of this document Chandigarh

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