Pr. Commissioner of Income-tax-2, Chandigarh v. GlaxoSmithKline Consumer Healthcare Limited - 2020-LL-0226-30

Citation	2020-LL-0226-30
Appellant Name	Pr. Commissioner of Income-tax-2, Chandigarh
Respondent Name	GlaxoSmithKline Consumer Healthcare Limited
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	26/02/2020
Assessment Year	2008-09, 2009-10, 2010-11
Judgment	View Judgment
Bot Summary:	The present appeal has been filed under Section 260A of the Income Tax Act, 1961, against the order dated 10.04.2019, passed by the Income Tax Appellate Tribunal, Division Bench 'A' Chandigarh, in Stay Application No. 45 to 47/Chd/2018 in ITA Nos. 345,91 and 92/Chd/20172018) for the assessment year 2008-2009 to 2010- 2011. 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. REEMA SAINI 2020.02.27 08:34 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh ITA No. 415 of 2019 -2- 4. Since the main case has been dismissed, the pending Civil Misc. JUDGE 26.02.2020 JUDGE reema Whether speaking/reasoned: Yes Whether Reportable: No REEMA SAINI 2020.02.27 08:34 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 415 of 2019 Date of Decision: 26.02.2020. Pr. Commissioner of Income Tax-2, Chandigarh Appellant Versus M/s GlaxoSmithKline Consumer Healthcare Limited. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms. Urvashi Dhugga, Advocate 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 10.04.2019, passed by Income Tax Appellate Tribunal, Division Bench 'A' Chandigarh, in Stay Application No. 45 to 47/Chd/2018 in ITA Nos. 345,91 and 92/Chd/2017&2018) for assessment year 2008-2009 to 2010- 2011. 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. 3. For reasons recorded in aforementioned appeal, present appeal is dismissed. REEMA SAINI 2020.02.27 08:34 I attest to accuracy and integrity of this document High Ciourt, Chandigarh ITA No. 415 of 2019 -2- 4. Since main case has been dismissed, pending Civil Misc. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 26.02.2020 JUDGE reema Whether speaking/reasoned: Yes Whether Reportable: No REEMA SAINI 2020.02.27 08:34 I attest to accuracy and integrity of this document High Ciourt, Chandigarh Pr. Commissioner of Income-tax-2, Chandigarh v. GlaxoSmithKline Consumer Healthcare Limited

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