Single Judge Bench disposed of an Income Tax appeal by relying on a Division Bench judgment under Article 141 of the Constitution, dismissing the appeal as covered by the earlier decision.
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.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-535-2017 (O&M) Date of decision:- 27.02.2018
The Pr. Commissioner of Income Tax, Gurgaon
...Appellant
Versus
Jindal Steel & Power Limited, Hisar
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN
Present:- Mr. Tajender K. Joshi, Advocate, for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL)
It is agreed that this appeal is covered by the judgement of a Division Bench of this Court decided on 25.04.2016 (wrongly typed as 25.04.2006) in ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited. The questions of law are the same in both the appeals.
(S.J. VAZIFDAR) CHIEF JUSTICE
(AVNEESH JHINGAN) JUDGE
27.02.2018
Amodh
| Whether speaking/reasoned Whether reportable |
Yes/No Yes/No |
|---|
Amodh Sharma 2018.02.27 14:42 I attest to the accuracy and integrity of this document Chandigarh
Colour shows how this judgement treated each authority
Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration LimitedFollowed¶10
ITA No. 5 of 2016 titled as Principal Commissioner of Income Tax, Gurgaon Vs M/s Carrier Air Conditioning and Refrigeration Limited
The Pr. Commissioner of Income Tax, Gurgaon
Jindal Steel & Power Limited, Hisar
S.J. VAZIFDAR
AVNEESH JHINGAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
