The Principal Commissioner of Income-tax-2, Chandigarh v. Kotla Hydro Power Pvt. Ltd - 2020-LL-0226-33

Citation	2020-LL-0226-33
Appellant Name	The Principal Commissioner of Income-tax-2, Chandigarh
Respondent Name	Kotla Hydro Power Pvt. Ltd.
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	26/02/2020
Judgment	View Judgment
Bot Summary:	AJAY TEWARI, J. CM-23515-CII-2019 This application has been filed for the dismissal of the appeal filed by the appellant in terms of the circular issued by the Central Board of Direct Taxes. For the reasons recorded, the application is allowed. Main case Learned counsel for the appellant states that the facts of the present case are covered against the revenue by the decision of this Court in the matter of Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. POOJA SHARMA 2020.02.27 11:13 I attest to the accuracy and integrity of this document -2- In the circumstances, the petition stands dismissed in the same terms as in ITA No.322 of 2016. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. JUDGE JUDGE 26.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.27 11:13 I attest to the accuracy and integrity of this document.

209 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 32 of 2019 (O&M) Date of decision : 26.02.2020 Principal Commissioner of Income Tax-2, Chandigarh Appellant versus M/s. Kotla Hydro Power Pvt. Ltd. Respondent CORAM : HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present :- Mrs. Urvashi Dhugga, Advocate for applicant-appellant. Ms. Radhika Suri, Sr. Advocate with Mr. M. S. Kanda, Advocate for respondent. AJAY TEWARI, J. (Oral) CM-23515-CII-2019 This application has been filed for dismissal of appeal filed by appellant in terms of circular issued by Central Board of Direct Taxes. For reasons recorded, application is allowed. Main case is taken up on board today itself. Main case Learned counsel for appellant states that facts of present case are covered against revenue by decision of this Court in matter of Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. POOJA SHARMA 2020.02.27 11:13 I attest to accuracy and integrity of this document -2- In circumstances, petition stands dismissed in same terms as in ITA No.322 of 2016. Since main case has been decided, pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 26.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.27 11:13 I attest to accuracy and integrity of this document Principal Commissioner of Income-tax-2, Chandigarh v. Kotla Hydro Power Pvt. Ltd

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