The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Jindal Steel And Power Ltd

117IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA-376-2019(0&M)Date of decision :16.12.2019 The Pr. Commissioner of Income Tax, Gurgaon, Versus ...... Appellant: M/s Jindal Steel and Power Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICEK AJAY TEWARIHON'BLE MR. JUSTICE VIVEK PURI Present :Mr. Tajender Joshi, Senior Standing Counsel with|Mr. Vikram Bali, Junior Standing Counselfor the appellant, 111 AJAY TEWARI, J. (Oral) inThe present appeal has been filed under Section 260A of theIncome Tax Act, 1961 (in short ‘the Act’), against the order dated11.01.2019, passed by the Income Tax Appellate Tribunal, Delhi Bench ‘J-2'New Delhi, in stay application No. 865/DEL/2018 (in ITA No,6674/DEL/2017) tor the assessment year 2012-2013. 2 |It was not disputed by the learned counsel for the appellant-Revenue that the matter in issue is no longer res integra and standsconcluded by the decision of this Court in ITA No.5 of 2016, titled as “Pr.Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air Conditioningand Refigeration Ltd.”, decided on 25.04.2016, whereby, identical questionas Claimed in the present appeal, has been held not to be substantial questionof law. 3 |For the reasons recorded in the aforementioned appeal, thepresent appeal is dismissed. ITA-376-2019(0&M) 4Since the main case has been dismissed, the pending Civil Misc,Application, if any, also stands disposed of. (AJAY TEWARIT)JUDGE 16.12.2019Janki (VIVEK PURI)JUDGE Whether speaking/reasonedWhether Reportable : Yes/NoYes/No