PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S BMW INDIA PVT. LTD.

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ITA/513/2017HC Punjab & HaryanaPHHC01117737201723 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 decided on 25.04.2016 in ITA No. 5 of 2016, titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The Court noted that the questions of law in both appeals are the same. Consequently, following the precedent set by the Division Bench, the High Court dismissed the present appeal. No specific reasoning from the precedent judgment is provided, nor are any issues expressly left undecided. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (the appellant/revenue) against M/s BMW India Pvt. Ltd. (the respondent/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 indicates that the present appeal is agreed to be covered by a previous judgment of a Division Bench of the same High Court dated 25.04.2016 in ITA No. 5 of 2016, titled Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The amount in dispute is not stated.

What were the issues?

1. Whether the present appeal is covered by the judgment of the Division Bench of this Court dated 25.04.2016 in ITA No. 5 of 2016 (question of law). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The revenue agreed that the present appeal is covered by the aforementioned judgment of the Division Bench. The revenue did not present any arguments contrary to this agreement. The questions of law in both appeals are stated to be the same.

AI-generated summary — verify with the full judgment below

104 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-513-2017 (O&M) Date of decision:- 23.02.2018 The Pr. Commissioner of Income Tax, Gurgaon ... Appellant Versus M/s BMW 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 23.02.2018 anju Whether speaking/reasoned Yes/No Whether reportable Yes/No Anju 2018.02.27 12:59 I attest to the accuracy and integrity of this document High court chandigarh

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