COMMISSIONER OF INCOME TAX-II vs. M/S DEEPAK HERITAGE

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ITA/68/2014HC Punjab & HaryanaPHHC01109631201408 August 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh dismissed the appeal. The Court noted that it was agreed between the parties that the result in this appeal would follow the result in Income Tax Appeal No. 67 of 2014, Commissioner of Income Tax-II v. M/s Deepak Heritage. As Income Tax Appeal No. 67 of 2014 was dismissed by a separate order passed on the same date, this appeal was also dismissed for the reasons stated therein. The specific reasons for the dismissal of Income Tax Appeal No. 67 of 2014 are not provided in this excerpt. No issues were expressly left undecided.

What were the facts?

This appeal concerns the assessment year(s) not specified in the provided text. The appellant is the Commissioner of Income Tax-II, Jalandhar, and the respondent is M/s Deepak Heritage. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history indicates that this appeal is to follow the outcome of Income Tax Appeal No. 67 of 2014, Commissioner of Income Tax-II v. M/s Deepak Heritage, which was dismissed by the High Court of Punjab & Haryana at Chandigarh on the same date.

What were the issues?

1. Whether the appeal should be dismissed in light of the decision in Income Tax Appeal No. 67 of 2014 (mixed question of law and fact). Assessee's Contention: The judgment does not record any specific arguments made by the assessee (respondent). The respondent's counsel was present, but no arguments are detailed. Revenue's Contention: The appellant (revenue) agreed that the result of this appeal should follow the result in Income Tax Appeal No. 67 of 2014. No other specific contentions for this appeal are recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Income Tax Appeal No. 68 of 2014 (O&M) Date of Decision: 08.08.2016

Commissioner of Income Tax-II, Jalandhar

..Appellant

versus

M/s Deepak Heritage

..Respondent

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

Present : Mr. Vivek Sethi, Advocate, for the appellant.

Mr. Rohit Sud, Advocate, for the respondent.

****

S.J.VAZIFDAR, CHIEF JUSTICE

It is agreed that the result in this appeal follow the result in Income Tax Appeal No. 67 of 2014 Commissioner of Income Tax-II v. M/s Deepak Heritage which we dismissed vide separate order passed today.

For the reasons stated therein, this appeal is dismissed.

(S.J.VAZIFDAR) CHIEF JUSTICE

08.08.2016

(DEEPAK SIBAL) ‘ravinder’

JUDGE

RAVINDER SHARMA 2016.08.09 17:08 I attest to the accuracy and authenticity of this document

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