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The Pr. Commissioner Of Income Lax-2, Chandigarn v. M/S Gillard Electronics Pvt. Ltd

High Court 14 Mar 2017 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

14 Mar 2017

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Lax-2, Chandigarn v. M/S Gillard Electronics Pvt. Ltd, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.

Decision: Dhanalekshm! Bank Ltd., [2015]3/3 ITR 926 (SC), where the Supreme Court had dismissed the appealwithout going into the merits of the appeal due to low tax effect leavingthe question of law open, the present appeal is dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 213ITA No.252 of 2016 (O&M)Date of Decision: March 14, 2017 The Pr. Commissioner of Income lax-2, Chandigarn...Appellant Versus M/s Gillard Electronics Pvt. Ltd. ...Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN &&&&& Present:Ms. Urvashi Dnugga, Advocate for the appellant-Revenue. Mr. Sanjay Kumar, Advocate for the respondent. &&&&& AJAY KUMAR MITTAL, J.(Oral) A perusal of the record shows that the tax effect Involved inthe present caseIs |<98,044/-. In view of the order of the Apex Court in‘Commissioner of Income Tax vs. Dhanalekshm! Bank Ltd., [2015]3/3 ITR 926 (SC), where the Supreme Court had dismissed the appealwithout going into the merits of the appeal due to low tax effect leavingthe question of law open, the present appeal is dismissed. It Is,however, Clarified that dismissal of the appeal shall not be taken to beaffirmation of order of the Tribunal on merits. Further, the legal issue asclaimed by the Revenue is being left open to be adjudicated in anappropriate case. (AJAY KUMAR MITTAL)JUDGE! March 14, 2017sonia gugnanl (RAMENDRA JAIN)JUDGE Whether speaking/reasoned? Whether reportable’ Yes/NoYes/No

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