Principal Commissioner Of Income Tax, Faridabad v. M/S Nhpc Ltd

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 1. ITA No.249 of 2015 (O&M)Date of Decision: 14.02.2018 Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent 2. ITA No.322 of 2015 (O&M) Principal Commissioner of Income Tax, Faridabad …..Appellant versus M/s NHPC Ltd. …..Respondent 3. ITA No.360 of 2015 (O&M)…..Appellant Principal Commissioner of Income Tax, Faridabad versus M/s NHPC Ltd. …..Respondent 4. ITA No.366 of 2015 (O&M) Principal Commissioner of Income Tax, Faridabad …..Appellant M/s NHPC Ltd. versus …..Respondent ITA No.249 of 2015 (O&M) CORAM:HON’BLE MR.JUSTICE S.J.VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE AVNEESH JHINGAN Present:-Mr.T.K.Joshi, Senior Standing Counselfor the appellant(s)- Revenue.Mr. Ved Jain, Advocatefor the respondent (s). *** S.J.VAZIFDAR, CHIEF JUSTICE (ORAL) These appeals are against the order of the Income TaxAppellate Tribunal in respect of the assessment years 2002-03, 2004-05,2000-01 and 2003-04 respectively. The questions of law raised in theseappeals are same as those raised in the assessee case ITA No.151 of 2015which pertains to the assessment year 2001-02. By a separate order and judgment passed today, we disposed ofITA No.151 of 2015. It is agreed that the result in these appeals follows theresult of ITA No.151 of 2015. The appeals are, accordingly, disposed of inthe same terms namely that the questions of law are answered in favour ofthe respondent-assessee. Accordingly, these appeals are dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE 14.02.2018 anju (AVNEESH JHINGAN) JUDGE Whether speaking/reasonedYes/NoWhether reportable Yes/No