Punjab Agro Ind. Corp. Ltd. v. D.C.I.T, Circle-4(1), Chandigarh
[Citation -2020-LL-0121-61]

Citation 2020-LL-0121-61
Appellant Name Punjab Agro Ind. Corp. Ltd.
Respondent Name D.C.I.T, Circle-4(1), Chandigarh
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 21/01/2020
Assessment Year 2011-12
Judgment View Judgment
Bot Summary: This appeal has been filed under Section 260-A of the Income Tax Act, 1961 against the order dated 15.11.2018 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 1448/CHD/2016 for the assessment year 2011-12 received on 7.12.2018, claiming the following questions of law :- i. Whether under the facts and in the circumstances of the case the Lower authorities and ITAT have not committed illegality by passing the impugned orders ii. Whether under the facts and in the circumstances of the case the impugned order are not liable to be set aside iii. Whether under the facts and in the circumstances of the case the tribunal has not committed an illegality by not applying the judgment as referred above to the facts of present case. ANURADHA 2020.02.05 17:38 I attest to the accuracy and integrity of this document 2 ITA-249-2019 2. The present appeal stands dismissed in terms of the decision of ITA No. 170-2017 4. Since the main case has been decided, the pending application, if any, also stands disposed of. JUDGE JUDGE 21.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.02.05 17:38 I attest to the accuracy and integrity of this document.


1 ITA-249-2019 (O&M) IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 101-3 ITA-249-2019 (O&M) Date of Decision : 21.1.2020 M/s Punjab Agro Ind. Corp. Ltd. Appellant Versus D.C.I.T, Circle 4(1), Chandigarh Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Maninder Arora, Advocate for appellant. AJAY TEWARI, J. (Oral) 1. This appeal has been filed under Section 260-A of Income Tax Act, 1961 against order dated 15.11.2018 passed by Income Tax Appellate Tribunal, Chandigarh in ITA No. 1448/CHD/2016 for assessment year 2011-12 received on 7.12.2018, claiming following questions of law :- i. Whether under facts and in circumstances of case Lower authorities and ITAT have not committed illegality by passing impugned orders ? ii. Whether under facts and in circumstances of case impugned order are not liable to be set aside ? iii. Whether under facts and in circumstances of case tribunal has not committed illegality by not applying judgment as referred above to facts of present case. ANURADHA 2020.02.05 17:38 I attest to accuracy and integrity of this document 2 ITA-249-2019 (O&M) 2. At very outset learned counsel very fairly states that matter has been concluded against assessee in view of judgment passed in ITA No. 170 of 2017 dated 6.11.2017 titled as M/s Punjab Agro Ind. Corp. Ltd. vs. D.C.I.T, Circle 4(1), Chandigarh. 3. Consequently, present appeal stands dismissed in terms of decision of ITA No. 170-2017 4. Since main case has been decided, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 21.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.02.05 17:38 I attest to accuracy and integrity of this document Punjab Agro Ind. Corp. Ltd. v. D.C.I.T, Circle-4(1), Chandigarh
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