PRINCIPAL COMMISSIONER OF INCOME TAX, ROHTAK vs. M/S PALIWAL OVERSEAS PVT LTD

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ITA/74/2024HC Punjab & HaryanaPHHC01066600202415 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal is covered by the judgment dated 03.10.2024 passed by a Co-ordinate Bench in ITA-73-2024, which involved the same appellant and respondent. The learned counsel for the appellant fairly admitted this fact. Consequently, the High Court dismissed the present appeal in terms of the aforementioned judgment. The reasoning is based on the principle of judicial discipline and consistency, where a coordinate bench's decision on similar facts and issues is followed. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Rohtak (the appellant/revenue) against M/s Paliwal Overseas Pvt. Ltd. (the respondent/assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The learned counsel for the appellant conceded that the present appeal was covered by a previous judgment of a Co-ordinate Bench dated 03.10.2024 in ITA-73-2024, which also involved the Principal Commissioner of Income Tax, Circle, Rohtak versus M/s Paliwal Overseas Pvt. Ltd. Based on this admission, the High Court proceeded to decide the present appeal.

What were the issues?

1. Whether the present appeal is covered by the judgment dated 03.10.2024 passed by a Co-ordinate Bench in ITA-73-2024 (Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd.)? (Question of fact) The appellant, through its counsel, argued that the present appeal is covered by the aforementioned judgment. The judgment does not record any specific arguments from the respondent. The core of the issue revolves around the applicability of a prior judicial precedent to the current appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 207 ITA-74-2024 Date of Decision: 15.07.2026 Principal Commissioner of Income Tax, Rohtak ....Appellant Versus M/s Paliwal Overseas Pvt. Ltd. ....Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Ms. Gauri Neo Rampal, Advocate (through VC) for the appellant. ***** DEEPAK SIBAL

, J (ORAL)

1.

Learned counsel for the appellant fairly admits that this appeal is covered against the appellant by the judgment dated 03.10.2024 passed by a Co-ordinate Bench in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd. 2. In the light of the afore fair stand taken on behalf of the appellant before us, the present appeal is also dismissed in terms of the judgment dated 03.10.2024 passed in ITA-73-2024 - Principal Commissioner of Income Tax, Circle, Rohtak Vs. M/s Paliwal Overseas Pvt. Ltd. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 15.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.17 15:48 I attest to the accuracy and integrity of this document Chandigarh

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