PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S JINDAL STEEL AND POWER LTD.

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ITA/535/2017HC Punjab & HaryanaPHHC01117761201727 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 this Court decided on 25.04.2016 in ITA No. 5 of 2016. The Court found that the questions of law in both appeals are the same. Consequently, the present appeal was dismissed. The reasoning is based on the principle of precedent, where a subsequent case with identical legal questions is decided in line with a prior binding decision. No specific operative directions were given other than the dismissal of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Gurgaon (appellant) against Jindal Steel & Power Limited, Hisar (respondent). The assessment years 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. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal.

What were the issues?

1. Whether the present appeal is covered by the judgment of a Division Bench of this Court decided on 25.04.2016 in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. (Question of law) The appellant argued that the present appeal is covered by the aforementioned judgment. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-535-2017 (O&M) Date of decision:- 27.02.2018

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

Jindal Steel & Power Limited, Hisar ...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 27.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.27 14:42 I attest to the accuracy and integrity of this document Chandigarh

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