The Pr. Commissioner of Income-tax, Patiala v. State Bank of Patiala
[Citation -2017-LL-0522-1]

Citation 2017-LL-0522-1
Appellant Name The Pr. Commissioner of Income-tax, Patiala
Respondent Name State Bank of Patiala
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 22/05/2017
Judgment View Judgment
Keyword Tags question of law
Bot Summary: S.J. VAZIFDAR, C.J.(Oral) CM No.11681-CII of 2017 Application is allowed and documents as Annexures R-1 to R-3 are taken on record, subject to all just exceptions. ITA No. 194 of 2017 This is an appeal against the order of the Income Tax Appellate Tribunal, Division Bench, Chandigarh in respect of assessment year 2010- 2011. It is admitted that the question of law raised in this appeal is covered against the appellant/department and in favour of the 1 of 2 ::: Downloaded on - 23-05-2017 10:06:59 ::: CM No. 11681-CII of 2017 in/and ITA No. 194 of 2017 2 assessee/respondent by the judgment of this Court, dated 27.02.2017 in the case of these very parties in ITA No. 270 of 2016. The question of law is decided against the appellant. Mr. Klar, learned counsel for the appellant states that the appellant has challenged that judgment before the Supreme Court.


CM No. 11681-CII of 2017 in/and ITA No. 194 of 2017 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No. 11681-CII of 2017 in/and ITA No. 194 of 2017 (O&M) Date of Decision : 22.05.2017 Pr. Commissioner of Income Tax, Patiala Appellant Versus State Bank of Patiala Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL Present: Mr. Z.S. Klar, Advocate for appellant. Mr. Sanjay Bansal, Senior Advocate with Mr. B.M. Monga, Advocate for respondent. S.J. VAZIFDAR, C.J.(Oral) CM No.11681-CII of 2017 Application is allowed and documents as Annexures R-1 to R-3 are taken on record, subject to all just exceptions. ITA No. 194 of 2017 This is appeal against order of Income Tax Appellate Tribunal, Division Bench, Chandigarh in respect of assessment year 2010- 2011. It is admitted that question of law raised in this appeal is covered against appellant/department and in favour of 1 of 2 ::: Downloaded on - 23-05-2017 10:06:59 ::: CM No. 11681-CII of 2017 in/and ITA No. 194 of 2017 (O&M) 2 assessee/respondent by judgment of this Court, dated 27.02.2017 (Annexure R-2) in case of these very parties in ITA No. 270 of 2016. question of law is, therefore, decided against appellant. Mr. Klar, learned counsel for appellant states that appellant has challenged that judgment before Supreme Court. (S.J. VAZIFDAR) CHIEF JUSTICE (ANUPINDER SINGH GREWAL) 22.05.2017 JUDGE kanchan Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 ::: Downloaded on - 23-05-2017 10:07:01 ::: Pr. Commissioner of Income-tax, Patiala v. State Bank of Patiala
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