THE PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA vs. SMT. MANJU RINWA, W/O SH. JAGDEEP RINWA, NEW SURAJ NAGARI, ABOHAR (PAN: BUYPR1785E)

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ITA/518/2017HC Punjab & HaryanaPHHC01117742201719 April 2018Bench: MR. JUSTICE M.M. AGGARWAL,LOK ADALAT BENCH - 31 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the revenue. The reasoning provided is that the counsel for the appellant (revenue) fairly brought to the court's notice a Supreme Court judgment in Commissioner of Income Tax Vs Balbir Singh Maini, [2017] 398 ITR 531 (SC). This Supreme Court judgment had upheld a prior judgment of the High Court and, as admitted by the revenue's counsel, covered the case against the revenue. Therefore, based on the binding precedent of the Supreme Court, the appeal filed by the revenue was found to be without merit and was accordingly dismissed. No specific issue was left undecided. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bathinda (the revenue) against Manju Rinwa (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a prior decision, the details of which are not provided. The procedural history is limited to the filing of this appeal before the High Court of Punjab and Haryana at Chandigarh. The amount in dispute is not stated. The judgment itself is very brief, indicating a quick disposal.

What were the issues?

1. Whether the appeal filed by the revenue against the assessee is maintainable and has merit. This question is framed as a mixed question of law and fact, turning on the interpretation and application of relevant provisions of the Income Tax Act, 1961, which are not explicitly named. The revenue's contention is not recorded. The assessee's contention is also not recorded. However, the counsel for the appellant (revenue) fairly invited the court's attention to a Supreme Court judgment in Commissioner of Income Tax Vs Balbir Singh Maini, [2017] 398 ITR 531 (SC), which upheld a judgment of the High Court and admittedly covered the case against the revenue. This implies the revenue acknowledged that the Supreme Court's decision was against its position.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-518-2017 (O&M) Date of decision:- 19.04.2018

The Principal Commissioner of Income Tax, Bathinda

...Appellant Versus

Manju Rinwa ...Respondent

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

HON’BLE MR. JUSTICE AVNEESH JHINGAN

Present:- Mr. Denesh Goyal, Advocate,

for the appellant.

* * * * S.J. VAZIFDAR, C.J. (ORAL)

Mr. Goyal fairly invites our attention to a judgement of the Supreme Court in Commissioner of Income Tax Vs Balbir Singh Maini, [2017] 398 ITR 531 (SC) which upheld the judgement of this ourt. The judgement admittedly covers the case against the revenue. 2.

The appeal is accordingly dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(AVNEESH JHINGAN) JUDGE 19.04.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.04.19 13:21 I attest to the accuracy and integrity of this document Chandigarh

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