The Commissioner Of Income Tax-I v. M/S Punjab State Warehousing Corp
High Court
20 Sep 2010 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax-I v. M/S Punjab State Warehousing Corp
Date of order
20 Sep 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-I v. M/S Punjab State Warehousing Corp, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Issue: 427/Chandi/2008 dated 23.9.2009, for theassessment year 2006-07, proposing following substantial questions oflaw:- “1.Whether on the facts and in the circumstancesof the case the Hon'ble ITAT was right in law inallowing relief to the assessee on the basis ofthe material which was not produced before...
Decision: 3.Accordingly, these appeals are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
The Commissioner of Income Tax-I
Versus
M/s Punjab State Warehousing Corp.
ITA No. 459 of 2010
Date of Decision: 20.9.2010
....Appellant.
...Respondent.
CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.
PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant.
ADARSH KUMAR GOEL, J.
1.This order will dispose of ITA Nos. 459 and 460 of 2010 ascommon questions are involved.
2.ITA No. 459 of 2010 is an appeal by the revenue underSection 206A of the Income Tax Act, 1961 against the order of theIncome Tax Appellate Tribunal, Chandigarh Bench (B), Chandigarhpassed in ITA No. 427/Chandi/2008 dated 23.9.2009, for theassessment year 2006-07, proposing following substantial questions oflaw:-
“1.Whether on the facts and in the circumstancesof the case the Hon'ble ITAT was right in law inallowing relief to the assessee on the basis ofthe material which was not produced beforethe A.O?
ITA No. 459 of 2010
-2-
2.Whether on the facts and in the circumstancesof the case the Hon'ble ITAT was right in law inallowing relief to the assessee withoutappreciating the fact that the amount was duefrom the employees who were still in servicewith the assessee?”of the case the Hon'ble ITAT was right in law inallowing relief to the assessee withoutappreciating the fact that the amount was duefrom the employees who were still in servicewith the assessee?”
2.Learned counsel for the revenue fairly states that thematter is covered against the revenue by orders of this Court dated13.9.2010 and 14.9.2010 in ITA Nos. 435 and 436 of 2010 (TheCommissioner of Income Tax-I v. M/s Punjab State WarehousingCorp).
3.Accordingly, these appeals are dismissed.
(ADARSH KUMAR GOEL) JUDGE
September 20, 2010gbs
(AJAY KUMAR MITTAL)JUDGE
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
The Commissioner of Income Tax-I
Versus
M/s Punjab State Warehousing Corp.
ITA No. 460 of 2010Date of Decision: 20.9.2010
....Appellant.
...Respondent.
CORAM:-HON'BLE MR. JUSTICE ADARSH KUMAR GOEL.HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.
PRESENT: Ms. Urvashi Dhugga, Advocate for the appellant.
ADARSH KUMAR GOEL, J.
For orders, see ITA No. 459 of 2010 (The Commissioner
of Income Tax-I v. M/s Punjab State Warehousing Corp).
(ADARSH KUMAR GOEL) JUDGE
September 20, 2010gbs
(AJAY KUMAR MITTAL)
JUDGE
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