C.I.T.PATIALA vs. MAJOR TLKKA KHUSHWANT SINGH
What did the High Court hold?
The High Court disposed of the reference in terms of its order in a connected matter, I.T.R. No.52 of 1991, between the same parties. The specific reasoning or findings of the High Court on the question of law referred by the ITAT are not detailed in this judgment. The operative direction is to dispose of the reference in line with the decision in the companion case. No issue was expressly left undecided, as the matter was disposed of based on a prior ruling.
What were the facts?
This case concerns a reference made by the Income Tax Appellate Tribunal (ITAT) to the High Court of Punjab and Haryana at Chandigarh. The reference arises from the ITAT's order dated 28.04.1977 in I.T.A. No.863 of 1975-76, pertaining to the assessment year 1961-62. The applicant is the Commissioner of Income Tax, Patiala, and the respondent is M/s Major Tikka Khushwant Singh, Sangrur. The High Court was asked to decide a specific question of law. The judgment states that the reference is disposed of in view of a related order passed in I.T.R. No.52 of 1991, which also involved the same parties.
What were the issues?
The question of law referred to the High Court by the ITAT is: "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding the order of the Appellate Assistant Commissioner and dismissing the department’s appeal?". The assessee's contentions are not recorded in the judgment. The revenue's contention is implicit in the question of law, which challenges the ITAT's decision to uphold the order of the Appellate Assistant Commissioner and dismiss the department's appeal. The judgment does not name any specific authorities, circulars, or precedents relied upon by either side.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No.51 of 1991 Date of decision: 14.11.2006 The Commissioner of Income Tax, Patiala. ---Applicant Vs. M/s Major Tikka Khushwant Singh, Sangrur. -----Respondent CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. S.K. Garg Narwana, Advocate for the revenue. ----- ORDER: Following question of law has been referred for the opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 28.04.1977 in I.T.A. No.863 of 1975-76 in respect of assessment year 1961-62:- “Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding the order of the Appellate Assistant Commissioner and dismissing the department’s appeal?” In view of order passed in The Commissioner of Income Tax, Patiala v. M/s Major Tikka Khushwant Singh, Sangrur I.T.R. No.52 of 1991, the reference is disposed of in the same terms. ( ADARSH KUMAR GOEL ) JUDGE November 14, 2006 ( RAJESH BINDAL ) ashwani JUDGE
Recent GST High Court judgments
Search GST case law →- Kniit Net Industries Private Limited, Khurda vs. Superintendent Of CGST And Central Excise, Bhubaneswar Ii CircleOrissa · 14 Oct 2026
- M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack IOrissa · 14 Oct 2026
- M/S. Middlex, Puri vs. Commnr. Of State Tax, Banijyakar Bhawan, CuttackOrissa · 14 Oct 2026
- M/S Maa Sunadei Indane Gramin Vitrak, Nayagarh vs. Commissioner Of CT And GST, Cuttack, OdishaOrissa · 14 Oct 2026
- Sunanda Raul vs. The Commissioner Of Commercial Taxes And Goods Nad Services Tax, OdishaOrissa · 14 Oct 2026
