MUNI ROLLER FLOUR MILLS PVT. LTD. vs. CIT AAYAKAR BHAWAN SEC. 13, KARNAL

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ITA/548/2009HC Punjab & HaryanaPHHC01084667200922 September 2016Bench: MR. JUSTICE MAHAVIR SINGH CHAUHAN,MR. JUSTICE GURDEV SINGH1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the result of the present appeal follows the result in ITA No.346 of 2009 - 'Surjeet Bahadur Khurania vs. Commissioner of Income Tax, Karnal'. For the reasons stated in the judgment of that case, the present appeal was also disposed of in the same terms. The specific reasons from the referred judgment are not detailed in this order. Therefore, the operative directions and the specific relief granted are not ascertainable from this judgment alone, but it implies that the appeal was decided based on the precedent set by the 'Surjeet Bahadur Khurania' case. No issue was expressly left undecided.

What were the facts?

This is an appeal filed by Muni Roller Flour Mills Pvt. Ltd., Kaithal (the assessee) against the Commissioner of Income Tax, Karnal (the revenue). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action passed by an authority, the details of which are not provided. The amount in dispute is also not stated. The procedural history is limited to the fact that the High Court of Punjab and Haryana at Chandigarh is hearing this appeal.

What were the issues?

1. Whether the appeal should be decided on merits or disposed of in terms of another judgment. (Question of law) Assessee's contention: The assessee's counsel agreed that the result of this appeal follows the result in ITA No.346 of 2009 - 'Surjeet Bahadur Khurania vs. Commissioner of Income Tax, Karnal', which was disposed of by a separate order and judgment passed on the same day. Revenue's contention: The revenue's counsel also agreed to the same course of action.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.316 ITA No.548 of 2009 (O&M) Date of decision: 22.09.2016 Muni Roller Flour Mills Pvt. Ltd., Kaithal ....Appellant versus Commissioner of Income Tax, Karnal ....Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL * * * * Present:- Mr. S.K. Mukhi, Advocate for the appellant. Mr. Yogesh Putney, Advocate for the respondent. * * * * S.J. VAZIFDAR, CHIEF JUSTICE (ORAL) It is agreed that the result of this appeal follows the result in ITA No.346 of 2009-'Surjeet Bahadur Khurania vs. Commissioner of Income Tax, Karnal', which has been disposed of by a separate order and judgment passed today. For the reasons stated therein, the present appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE September 22, 2016 Jyoti 1 (i) Whether speaking/reasoned Yes/No (ii) Whether reportable Yes/No Jyoti Sharma 2016.09.30 15:54 I attest to the accuracy and authenticity of this document Chandigarh

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