PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S COMVERSE NETWORK SYSTEMS INDIA PVT LTD.

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ITA/510/2017HC Punjab & HaryanaPHHC01117734201722 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, decided on 25.04.2016 (Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited). The Court found that the questions of law in both appeals were identical. Consequently, based on the precedent set by the Division Bench, the High Court dismissed the present appeal. No specific findings on the merits of the case were made, as the decision was based on the principle of parity with the earlier judgment. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the Revenue) against Comverse Network Systems India Pvt. Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute is not mentioned. The judgment indicates that the present appeal is identical to a previous case decided by a Division Bench of the same High Court.

What were the issues?

1. Whether the questions of law in this appeal are identical to those decided in ITA No. 5 of 2016 titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited (decided on 25.04.2016)? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue's counsel agreed that the present appeal is covered by the judgment in the aforementioned Carrier Air Conditioning case. No specific arguments were presented beyond this agreement.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-510-2017 (O&M) Date of decision:- 22.02.2018

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

Comverse Network Systems India Pvt. Ltd. ...Respondent

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

HON’BLE MR. JUSTICE AVNEESH JHINGAN

Present:- Mr. Tajender K. Joshi, 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 22.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.22 12:05 I attest to the accuracy and integrity of this document Chandigarh

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