Ita/146/2016 Of M/S Maltex Malsters Ltd v. Commissioner Of Income Tax Patiala And Anr
High Court
16 Feb 2017 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/146/2016 Of M/S Maltex Malsters Ltd v. Commissioner Of Income Tax Patiala And Anr
Date of order
16 Feb 2017
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ita/146/2016 Of M/S Maltex Malsters Ltd v. Commissioner Of Income Tax Patiala And Anr, the High Court (2017) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
I N THE HI GH COURT OF PUNJAB AND HARYANA ATCHANDI GARH
--I TA 146 2016 ( O&M)-Dat e of deci si on: 16. 02. 2017
M/ s Mal t ex Mal st er s Lt d. , Pat i al a
Ver sus
. . . Appel l ant
Commi ssi oner of I ncome Tax, Pat i al a and anot her
. . . Respondent s
CORAM: HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CEHON’ BLE MR. JUSTI CE ANUPI NDER SI NGH GREWAL
Pr esent : -Mr . Abhi shek Sanghi , Advocat e,f or t he appel l ant .
Mr . Zor a Si ngh Kl ar , Advocat e,
f or t he r espondent s.
* * * *
S. J. VAZI FDAR, C. J. ( ORAL)
Thi s i s an appealagai nst t he or der of t he I ncome TaxAppel l at e Tr i bunal i n r espect of t he assessment year 2010- 2011.2.The mat t er st ands cover ed i n f avour of t heappel l ant - assessee i n vi ew of our or der and j udgementdat ed 16. 09. 2016 i n t he appel l ant ’ s I TA- 581- 2008 whi ch was i nr espect of t he assessment year 2004- 2005. I n al l r espect s, t hemat t er i s t he same.
3.The quest i on of l aw r ai sed i n t hi s appeal i s answer edi n f avour of t he appel l ant .
4.The appeal i s accor di ngl y al l owed i n t he same t er msas I TA- 581- 2008.
( S. J. VAZI FDAR)CHI EF JUSTI CE
16. 02. 2017Amodh
( ANUPI NDER SI NGH GREWAL)JUDGE
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