Pr. Commissioner Of Income Tax 2 ... vs M/S Glaxosmithkline Consumer ...
2023 Latest Caselaw 629 P&H

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  HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

                                       ITA-140-2021(O&M)
                                       Date of decision:12.01.2023

Principal Commissioner of Income Tax-2, Chandigarh                ....Appellant

                                      V/s.

M/s. GlaxoSmithKline Consumer Healthcare Limited                 ....Respondent

CORAM: HON'BLE MS. JUSTICE RITU BAHRI
       HON'BLE MRS. JUSTICE MANISHA BATRA

Present:     Mr. Aditya Mehtani,
             Junior Standing Counsel, for
             the appellant-Income Tax Department.

                   ****

Ritu Bahri, J. (Oral).

The instant appeal has been filed under Section 260A of the

Income Tax Act, 1961 against the order of the Income Tax Appellate

Tribunal, Chandigarh dated 04.10.2019.

Learned counsel for the appellant has very fairly stated that the

issue involved in the instant appeal has already been decided against the

Revenue Department in view of the common judgment dated 06.04.2021

passed by Hon'ble the Supreme Court in Civil Appeal No. 1106 of 2021

titled as Deputy Commissioner of Income Tax and another vs. M/s. Pepsi

Foods Ltd. arising out of SLP (Civil) No. 30284 of 2015 and vide order

dated 13.07.2022, ITA No. 84 of 2020 having identical issue has also been

dismissed.

Keeping in view of the submissions made by learned counsel

for the appellant, the instant appeal is dismissed in terms of the aforesaid

judgment.

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 ITA-140-2021(O&M)                                                  -2-

Pending application, if any, also stands dismissed.

(RITU BAHRI) JUDGE

(MANISHA BATRA) JUDGE 12.01.2023 Divyanshi

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No

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