The Pr. Commissioner of Income-tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
[Citation -2019-LL-0905-13]

Citation 2019-LL-0905-13
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.


ITA-90-2019 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 111 ITA-90-2019 (O&M) Date of Decision : 5.9.2019 Pr. Commissioner of Income Tax Gurgaon ...... Appellant Versus Agilent Technologies (International) Pvt. LTd ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL *** Present : Mr. Tajender K. Joshi, Sr. Standing Counsel for appellant. *** AJAY TEWARI, J. (Oral) 1. present appeal has been filed under Section 260A of Income Tax Act, 1961 (in short 'the Act'), against order dated 8.6.2018, passed by Income Tax Appellate Tribunal, Delhi Bench- I- 2 Delhi, in stay application No. 435/DEL/2018 (in ITA No. 1084/Del/2016) dated 8.6.2018 for A.Y. 2007-08. 2. It was not disputed by learned counsel for appellant- Revenue that matter in issue is no longer res integra and stands concluded by 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 present appeal, has been held not to be substantial question of law. 1 of 2 ::: Downloaded on - 07-09-2019 15:05:47 ::: ITA-90-2019 2 3. For reasons recorded in aforementioned appeal, present appeal is dismissed. 4. Since main case has been dismissed, pending CM, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 5.9.2019 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No 2 of 2 ::: Downloaded on - 07-09-2019 15:05:47 ::: Pr. Commissioner of Income-tax, Gurgaon v. Agilent Technologies (International) Pvt. Ltd
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