THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. VASU KALIA

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ITA/75/2021HC Punjab & HaryanaPHHC01033192202121 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court has dismissed the appeal filed by the Principal Commissioner of Income Tax, Central Ludhiana. The dismissal is not based on an independent analysis of the facts or legal arguments presented in this specific case. Instead, the Court has explicitly stated that the dismissal is for reasons provided in its order of the same date in ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. Consequently, the specific findings, reasoning, and ratio decidendi of the ITAT, or the High Court's own reasoning for upholding or overturning the ITAT's decision, are not elaborated upon in this order. The operative direction is solely the dismissal of the appeal. Any pending miscellaneous applications have also been disposed of.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Central Ludhiana (appellant/revenue) against the assessee, Vasu Kalia (respondent). The assessment year(s) are not specified in this order. The order or action under challenge is not detailed, but it is an appeal against a decision of the Income Tax Appellate Tribunal (ITAT). The amount in dispute is not stated. The procedural history indicates that this High Court is hearing the appeal, and the current order refers to a decision passed on the same date in a related case, ITA-89-2021, titled 'The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar'. This present order is a dismissal based on the reasoning in the aforementioned related case.

What were the issues?

The specific questions of law or mixed law and fact that the Tribunal had to decide are not recorded in this High Court order. The order states that the dismissal is for reasons given in a related case (ITA-89-2021). Therefore, the issues decided by the ITAT and the arguments presented by the assessee and the revenue before the ITAT are not detailed here. The High Court's decision is based on the outcome of the related appeal, implying that the core issues were likely similar or identical to those in ITA-89-2021. No specific provisions of the Income Tax Act are named in relation to the issues in this order.

AI-generated summary — verify with the full judgment below

ITA-89-2021 (O&M)

2024:PHHC:040849-DB

103

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

2024:PHHC:040958-DB ITA-75-2021 (O&M) Date of Decision: 21.03.2024

The Pr. Commissioner of Income Tax Central Ludhiana

…Appellant

Vs.

Vasu Kalia

…Respondent

CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

Present Mr. Saurabh Kapoor, Sr. Standing Counsel for the appellant.

***

SANJEEV PRAKASH SHARMA, J.(Oral) 1.

Dismissed. For reasons, see order of even date, passed in ITA- 89-2021, titled as ‘The Pr. Commissioner of Income Tax Central Ludhiana vs. Rajinder Kumar’. 2.

All pending misc. application(s) also stand disposed of.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA)

JUDGE

21.03.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?

: Yes/No

RAJESH KUMAR 2024.04.02 13:01 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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