COMMISSIONER OF INCOME TAX PANCHKULA vs. M/S MICRO INSTRUMENTS COMPANY

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ITA/55/2016HC Punjab & HaryanaPHHC01110648201605 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the result in ITA No. 55 of 2016 follows the result in ITA No. 958 of 2008, which was dismissed by a separate order and judgment dated 02.09.2016. Consequently, this appeal also stands dismissed in the same terms. The reasoning is based on the agreement between the parties that the outcome of this appeal is contingent upon the outcome of the prior appeal. No specific issues from ITA No. 958 of 2008 were discussed or decided in this judgment, other than the fact that it was dismissed. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal, ITA No. 55 of 2016, was filed by the Commissioner of Income Tax, Panchkula (the Revenue) against M/s Micro Instruments Company (the Assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The judgment notes that the result in this appeal is agreed to follow the result in a previous appeal, ITA No. 958 of 2008, between the same parties. That prior appeal was dismissed by a separate order and judgment dated 02.09.2016. The assessment years are not specified in this judgment.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed in terms of the decision in ITA No. 958 of 2008 (Question of law). Assessee's Contention: The assessee did not present any arguments as the outcome of this appeal was agreed to be dependent on the outcome of ITA No. 958 of 2008. Revenue's Contention: The revenue agreed that the result in this appeal follows the result in ITA No. 958 of 2008.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No. 55 of 2016

Date of decision: 05.09.2016

Commissioner of Income Tax, Panchkula

... Appellant

versus M/s Micro Instruments Company

.... Respondent

CORAM: HON’BLE MR. CHIEF JUSTICE S.J. VAZIFDAR

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Mr. Yogesh Putney, Advocate

for the appellant-Department.

Mr. Salil Kapoor, Advocate,

Mr. Sumit Lalchandani, Advocate,

Mr. Rishabh Kapoor, Advocate and

Ms. Ananya Kapoor, Advocate for the respondent.

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

It is agreed that the result in this appeal follows the result in ITA No. 958 of 2008, The Commissioner of Income-tax, Panchkula Vs. M/s Micro Instruments Company which was dismissed by a separate order and judgment dated 02.09.2016.

In the result this appeal also stands dismissed in the same terms.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 05.09.2016 kv

VERMA KUMUD 2016.09.06 13:30 I attest to the accuracy and authencity of this document Chandigarh

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