PR COMMISSIONER OF INCOME TAX 1 CHANDIGARH vs. M/S SHIVALIK AGRO CHEMICALS NEELAM CINEMA COMPLEX CHANDIGARH

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ITA/94/2016HC Punjab & HaryanaPHHC01110691201606 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 issue in this appeal is covered against the appellant-revenue by the Supreme Court's judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. Consequently, the appeal filed by the revenue was dismissed. The reasoning is based on the concession made by the appellant-revenue that the Supreme Court's decision directly applies to and resolves the present dispute in favour of the assessee. The ratio decidendi is that if a higher court's judgment on a specific issue is binding, subsequent appeals on the same issue should be decided in accordance with that precedent, especially when conceded by the appellant.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (appellant-revenue) against M/s Shivalik Agro Chemicals (respondent). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed, but the core issue revolves around a matter that the appellant-revenue concedes is decided against them. The procedural history is limited to the filing of this appeal before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals. Assessee's Contention: The respondent-assessee relies on the Supreme Court judgment dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals, implying that the issue is decided in their favour. Revenue's Contention: The appellant-revenue agrees that the issue in this case is covered against them by the aforementioned Supreme Court judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No. 94 of 2016

Date of decision: 06.09.2016

The Commissioner of Income Tax-I, Chandigarh

... Appellant

Versus M/s Shivalik Agro Chemicals

.... Respondent

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

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Ms. Urvashi Dhugga, Advocate

for the appellant.

Mr. Akshay Bhan, Senior Advocate with Mr. Abhishek Sanghi, Advocate for the respondent.

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

It is agreed that the issue in this case is covered against the appellant-revenue in view of the judgment of the Supreme Court dated 19.04.2016 in Civil Appeal No. 10061 of 2011; CIT Jammu and another Vs. Ms. Shree Balaji Alloys and other connected appeals.

The appeal is accordingly dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 06.09.2016 kv

(i) Whether speaking/reasoned : Yes/No (ii) Whether reportable

: Yes/No VERMA KUMUD 2016.09.12 11:32 I attest to the accuracy and authencity of this document Chandigarh

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