The Pr. Commissioner of Income-tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
[Citation -2019-LL-0905-13]
Citation | 2019-LL-0905-13 |
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Appellant Name | The Pr. Commissioner of Income-tax, Gurgaon |
Respondent Name | Agilent Technologies (International) Pvt. Ltd. |
Court | HIGH COURT OF PUNJAB & HARYANA |
Relevant Act | Income-tax |
Date of Order | 05/09/2019 |
Assessment Year | 2007-08 |
Judgment | View Judgment |
Keyword Tags | substantial question of law |
Bot Summary: | The present appeal has been filed under Section 260A of the Income Tax Act, 1961, against the order dated 8.6.2018, passed by the Income Tax Appellate Tribunal, Delhi Bench- I- 2 Delhi, in stay application No. 435/DEL/2018 dated 8.6.2018 for the A.Y. 2007-08. It was not disputed by the learned counsel for the appellant- Revenue that the matter in issue is no longer res integra and stands concluded 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 Conditioning and Refigeration Ltd. , decided on 25.04.2016, whereby, identical question as claimed in the present appeal, has been held not to be substantial question of law. For the reasons recorded in the aforementioned appeal, the present appeal is dismissed. Since the main case has been dismissed, the pending CM, if any, also stands disposed of. |