PR.COMMISSIONER OF INCOME TAX -2 CHANDIGARH vs. SH. HARDEV SINGH ARSHI # 1108 SEC-33C CHD

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ITA/509/2017HC Punjab & HaryanaPHHC01117732201721 February 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 31 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal filed by the Revenue. The Court acknowledged that the Revenue's counsel fairly brought to its notice the Supreme Court's judgment in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC). The Court found that this Supreme Court decision covered the present case against the appellant/revenue. Based on this precedent, the High Court concluded that the appeal filed by the Revenue was without merit. The operative direction was the dismissal of the appeal. No issues were left undecided.

What were the facts?

The appeal concerns the Assessment Year 2007-08. The appellant, Pr. Commissioner of Income Tax-2, Chandigarh (Revenue), is appealing an order of the Income Tax Appellate Tribunal (Tribunal). The Tribunal had upheld a decision of the Commissioner of Income Tax (CIT). The respondent is Hardev Singh Arshi (Assessee). The High Court of Punjab and Haryana at Chandigarh is hearing the appeal against the Tribunal's order.

What were the issues?

1. Whether the Tribunal erred in upholding the CIT's decision in favour of the assessee for Assessment Year 2007-08? The Revenue, represented by Ms. Urvashi Dhugga, conceded the appeal. She fairly invited the Court's attention to the Supreme Court's judgment in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC). The Revenue implicitly argued that this Supreme Court judgment covered the present case and supported the assessee's position, leading to the dismissal of their appeal. The judgment does not record any specific arguments made by the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-509-2017 (O&M) Date of decision:- 21.02.2018

Pr. Commissioner of Income Tax-2, Chandigarh ...Appellant Versus

Hardev Singh Arshi ...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, C.J. (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 21.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.21 14:09 I attest to the accuracy and integrity of this document Chandigarh

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