The Commissioner of Income-tax-I, Chandigarh v. Punjab State Warehousing Corporation Ltd - 2015-LL-0216-32

Citation	2015-LL-0216-32
Appellant Name	The Commissioner of Income-tax-I, Chandigarh
Respondent Name	Punjab State Warehousing Corporation Ltd.
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	16/02/2015
Judgment	View Judgment
Bot Summary:	Mr.Ravi Shankar, Advocate, for the respondent. RAJIVE BHALLA, J. The revenue is before us challenging order dated 24.12.2007, passed by the Income Tax Appellate Tribunal Chandigarh Bench 'B', Chandigarh. Counsel for the parties are ad idem that as a similar appeal pertaining to the same parties but to the preceding assessment year has already been remitted to the Tribunal in ITA-848-2008 The Commissioner of Income Tax I, Chandigarh Vs. M/s Punjab State Warehousing Corporation Limited, Chandigarh. In view of statement made by counsel for the parties, the appeal is partly allowed, order dated 24.12.2007, passed by the Tribunal is set aside and the matter is restored to the Tribunal for adjudication afresh and in accordance with law in terms of order dated 03.10.2013, passed in ITA-848-2008 The Commissioner of Income Tax I, Chandigarh Vs. M/s Punjab State Warehousing Corporation Limited, Chandigarh.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-834-2008 Decided on : 16.02.2015 Commissioner of Income Tax-I, Chandigarh Appellant VERSUS M/s Punjab State Warehousing Corporation Ltd., Chandigarh Respondent CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE AMOL RATTAN SINGH Present: Ms.Urvashi Dhugga, Advocate, for appellant. Mr.Ravi Shankar, Advocate, for respondent. RAJIVE BHALLA, J. (ORAL) revenue is before us challenging order dated 24.12.2007, passed by Income Tax Appellate Tribunal (hereinafter referred to as 'Tribunal') Chandigarh Bench 'B', Chandigarh. Counsel for parties are ad idem that as similar appeal pertaining to same parties but to preceding assessment year has already been remitted to Tribunal in ITA-848-2008 Commissioner of Income Tax I, Chandigarh Vs. M/s Punjab State Warehousing Corporation Limited, Chandigarh. same order may be passed in present appeal. In view of statement made by counsel for parties, appeal is partly allowed, order dated 24.12.2007, passed by Tribunal is set aside and matter is restored to Tribunal for adjudication afresh and in accordance with law in terms of order dated 03.10.2013, passed in ITA-848-2008 Commissioner of Income Tax I, Chandigarh Vs. M/s Punjab State Warehousing Corporation Limited, Chandigarh. [ RAJIVE BHALLA ] JUDGE 16.02.2015 [ AMOL RATTAN SINGH ] Shamsher S.Sabharwal JUDGE 1 of 1 Downloaded on - 05-05-2020 11:45:38 Commissioner of Income-tax-I, Chandigarh v. Punjab State Warehousing Corporation Ltd

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