SHIV SHAKTI RICE MILLS vs. ADDITIONAL COMMISSIONER OF INCOME TAX

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ITA/558/2009HC Punjab & HaryanaPHHC01084678200903 November 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 issues raised in the present appeal are covered against the appellant by virtue of the Division Bench judgment dated 30.11.2015 in ITA-261-2008. Consequently, for the reasons stated in the said order and judgment, the present appeal was also disposed of in the same terms as the earlier judgment. The specific findings and reasoning of the Division Bench judgment dated 30.11.2015 are not detailed in the present judgment, but it is implied that the outcome of the present appeal would mirror that of the earlier one. No issue was expressly left undecided. The operative direction was to dispose of the appeal in the same terms as the prior judgment.

What were the facts?

The appellant, Shiv Shakti Rice Mills, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Additional Commissioner of Income Tax, Karnal Range, Karnal. The appeal was against an order or action that is not specified in the judgment. The procedural history indicates that the appellant's counsel stated that the issues raised in the present appeal were covered by a previous order and judgment of a Division Bench of the same High Court dated 30.11.2015 in ITA-261-2008, titled M/s Shiv Shakti Rice Mills, Taraori, Karnal Vs Assistant Commissioner of Income Tax, Karnal Range, Karnal. The amount in dispute is not stated.

What were the issues?

1. Whether the issues raised in the present appeal are covered by the Division Bench judgment dated 30.11.2015 in ITA-261-2008. The appellant, through its learned counsel, contended that the issues in the present appeal are indeed covered by the aforementioned Division Bench judgment. The revenue's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were named in relation to the issues.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-558-2009 (O&M) Date of decision:- 03.11.2016 Shiv Shakti Rice Mills ...Appellant Versus Additional Commissioner of Income Tax, Karnal Range, Karnal. ...Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL Present:- Ms. Salina Chalana, Advocate, for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL) Learned counsel appearing on behalf of the appellant states that the issues raised in this appeal are covered against them by virtue of an order and judgement of a Division Bench of this Court dated 30.11.2015 in ITA-261-2008 titled as M/s Shiv Shakti Rice Mills, Taraori, Karnal Vs Assistant Commissioner of Income Tax, Karnal Range, Karnal. 2. In view thereof and for the reasons stated in the said order and judgement dated 30.11.2015, this appeal is also disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE 03.11.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.11.03 17:47 I attest to the accuracy and authenticity of this document chandigarh

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