THE COMMISSIONER OF INCOME TAX vs. KULDIP PARKASH

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ITC/28/1992HC Punjab & HaryanaPHHC01021916199222 May 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the question relating to the imposition of penalty in the present petition (ITC-28-1992) would not survive, considering that the related appeal (ITC-7-1989) had already been dismissed. The reasoning is that the dismissal of the primary appeal renders the consequential issue of penalty moot. Therefore, the High Court dismissed the present petition. No specific amount in dispute is mentioned. No issues were expressly left undecided.

What were the facts?

This case involves an Income Tax Appeal (ITC) filed by the Commissioner of Income Tax, Patiala (the Revenue) against Kuldip Parkash (the Assessee). The assessment year(s) are not explicitly stated in the provided text. The petition challenges an order or action related to the imposition of penalty. The procedural history indicates that a related appeal, ITC-7-1989, was previously dismissed by the High Court. The present petition, ITC-28-1992, is being decided in light of the dismissal of the earlier appeal.

What were the issues?

1. Whether the imposition of penalty is sustainable in light of the dismissal of the related appeal (ITC-7-1989)? (Question of law). The Revenue's contention is not recorded as none appeared for the respondent. The Assessee's contentions are not recorded as none appeared for the respondent.

AI-generated summary — verify with the full judgment below

2024:PHHC:072665-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 155 ITC-28-1992 Date of Decision: May 22, 2024 The Commissioner of Income Tax, Patiala ......Petitioner(s) Vs. Kuldip Parkash ......Respondent(s) CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Amanpreet (A.P.) Singh, Sr. Standing counsel for the petitioner(s). None for the respondent. ---- SANJEEV PRAKASH SHARMA.J. (ORAL) Considering the fact that we have dismissed ITC-7-1989, the question relating to imposition of penalty in the instant petition bearing ITC-28-1992 would not survive. 2. In view of the above, the present petition is dismissed. 3. All pending applications, if any, stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE May 22, 2024 sonia arora Whether speaking/reasoned: Yes / No Whether reportable: Yes / No Sonia Arora 2024.05.24 14:07 I attest to the accuracy and integrity of this document

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