The Pr Commissioner Of Income Tax ... vs M/S Jindal Steel And Power Ltd
2022 Latest Caselaw 7594 P&H

           IN THE HIGH COURT OF PUNJAB AND HARYANA
                        AT CHANDIGARH

                                              ITA-116-2021 (O&M)
                                              Date of decision:22.07.2022


The Principal Commissioner of Income Tax Faridabad ... Appellant

                                versus

M/s Jindal Steel & Power Ltd.                              ... Respondent


CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA
        HON'BLE MR. JUSTICE PANKAJ JAIN.

Present:     Mr. T.K. Joshi, Advocate for the appellant.

             Mr. Vishal Gupta, Advocate for the respondent.
                               ...

TEJINDER SINGH DHINDSA, J. (ORAL).

Instant appeal under Section 260-A of the Income Tax Act,

1961 is directed against the order dated 20.03.2020 passed by the Income

Tax Appellate Tribunal, New Delhi in SA No. 40/Del/2020 (in ITA-

619/Del/2015) for the assessment year 2010-11

Mr. Tajinder K. Joshi, learned Senior Standing counsel for the

appellant at the very outset concedes that the issue raised in the appeal

would be covered against the revenue in the light of Division Bench

judgment dated 25.04.2016 passed in ITA No.5 of 2016 titled as Principal

Commissioner of Income Tax, Gurgaon Vs. M/s Carrier Air

Conditioning and Refrigeration Ltd. which has been further relied upon

by another Division Bench judgment dated 16.05.2019 in ITA No.78 of

2019 titled as The Principal Commissioner of Income Tax, Gurgaon Vs.

M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar,

Gurgaon.

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 ITA-116-2021 (O&M)                                                -2-

In view of the above, instant appeal is dismissed in terms of

judgment dated 16.05.2019 passed by this Court in ITA No.78 of 2019.

(TEJINDER SINGH DHINDSA) JUDGE

(PANKAJ JAIN) JUDGE 22.07.2022 harjeet

1. Whether speaking/reasoned? Yes/No

2. Whether Reportable? Yes/No

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