In a two-line order, the Income Tax Appeal Bench dismissed an appeal filed by the Principal Commissioner of Income Tax against the Tribunal upholding the CIT's decision for Assessment Year 2007-08.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH
I NCOME TAX APPEAL No. 498 of 2017 ( O&M) DATE OF DECI SI ON: 17. 02. 2018
Pr . Commi ssi oner of I ncome- Tax- 2, Chandi gar h …. . Appel l ant
ver sus
Sh. Janmej a Si ngh Sekhon
CORAM: - HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON’ BLE MR. JUSTI CE AVNEESH JHI NGAN
Pr esent : Ms. Ur vashi Dhugga, Advocat e f or t he appel l ant
S. J. VAZI FDAR, CHI EF JUSTI CE : ( Or al )
Thi s i s an appeal agai nst t he or der of t he Tr i bunal uphol di ng t he deci si on of t he CI T. The mat t er per t ai ns t o t he Assessment Year 2007- 08.
( S. J. VAZI FDAR) CHI EF JUSTI CE
( AVNEESH JHI NGAN) JUDGE
par kash
NOTE: Whet her speaki ng/ non- speaki ng: Speaki ng Whet her r epor t abl e: YES/ NO
Parkash Chand 2018.02.17 14:25 I attest to the accuracy and integrity of this document
Parkash Chand
2018.02.17 14:25 I attest to the accuracy and integrity of this document
Colour shows how this judgement treated each authority
Commissioner of Income Tax vs. Balbir Singh MainiReferred¶10
Commissioner of Income Tax vs. Balbir Singh Maini, [ 2017] 398 I TR 531 ( SC)
Pr. Commissioner of Income-Tax- 2, Chandigarh
Sh. Janmej a Singh Sekhon
S. J. Vazifdar
Avneesh Jhingan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
