This Court In Ita v. M/S Abc Papers

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.397 of 2018 (O&M)Date of decision : 11.07.2019 Pr. Commissioner of Income Tax-1, Chandigarh ...... Appellant VeTSuU Kuantum Paper Ltd., SCO 18-19, First FloorSector 8-C, Madhya Marg, Chandigarh. ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL... Present :Mr. Yogesh Putney, Advocate and Mr. Ajiteshwar Singh, Advocate for the appellant. ... AJAY TEWARI, J. (Oral) CM2JaAT52CI]22018 For the reasons recorded, the application is allowed. Delay of 33 days in re-filing the appeal is condoned. Main case This appeal has been filed under Section 260A of the Income Tax Act, 1961 (for short ‘the Act’) against the order of the Income TaxAppellate Tribunal, New Delhi Bench-D in ITA No.1345/Del/2017 dated01.09.2017 for the Assessment Year 2012-2013. This Court in ITA No.130 of 2018 passed in |Pr,Commissioner of Income Tax-l, Chandigarh Vs. M/s ABC Papers Limited,decided on 07.02.2019 has already disposed of the matterinvolving the identical issues. ITA No.397 of 2018 (O&M) Today the learned counsel for the appellant has argued that itwould actually be this Court which would have the jurisdiction in view ofSection 127 (4) of the Act as interpreted by the Delhi High Court inCommissioner of Income Tax Vs. AAR BEE Industries, Income TaxReports, Vol. 357 (542). In our considered opinion, this Court would be bound by thedecision of the Division Bench of this Court which was rendered inThe Commissioner ofIncome Tax, Faridabad Vs. M/s Motorola India Ltd.,|(2010) 326 ITR 156and in ITA No.130 of 2018 decided on 07.02.2019titled as Pr. Commissioner ofIncome Tax-1, Chandigarh Vs. M/s ABCPapers Limitedandconsequently return the same in original forpresentation in the competent Court ofjurisdiction. Appeal stands disposed of. Since the main case has been disposed of, the pending C.M.Application, if any, also stands disposed of, (AJAY TEWARITJUDGE (HARNARESH SINGH GILL)JUDGE July 11, 2019pooja sharma-lWhether speaking/reasonedYes/NoWhether Reportable |Yes/No