Pr. Commissioner Of Income Tax ... vs Munny Entertainment Pvt Ltd
2024 Latest Caselaw 423 P&H

Punjab-Haryana High Court

Pr. Commissioner Of Income Tax ... vs Munny Entertainment Pvt Ltd on 9 January, 2024

Author: G.S. Sandhawalia

Bench: G.S. Sandhawalia

                                                       Neutral Citation No:=2024:PHHC:002186-DB




                                             Neutral Citation No. 2023:PHHC:002186 -DB

          IN THE HIGH COURT OF PUNJAB AND HARYANA
                        AT CHANDIGARH

(112/1)                                             ITA-145-2023 (O&M)
                                                    Decided on : 09.01.2024

Pr.Commissioner of Income Tax, Panchkula                           ......Appellant(s)
                                 Versus

Munny Entertainment Pvt. Ltd.                                      ......Respondent(s)


CORAM : HON'BLE MR.JUSTICE G.S. SANDHAWALIA
        HON'BLE MS.JUSTICE LAPITA BANERJI

Present:-        Mr.Yogesh Putney, Advocate for the appellant (s).

                 Mr.Ved Jain, Advocate, for the respondent
                 (On his request, proceedings are being conducted
                 through Hybrid Mode).

G.S. Sandhawalia, J. (Oral)

1. At the outset, counsel for the appellant submits that the present appeal would not be maintainable in view of the judgment of the Apex Court in Pr. Commissioner of Income Tax-I, Chandigarh Vs. M/s ABC Papers Limited, 2022 (9) SCC 1 wherein it has been held that the jurisdiction of the High Court would be available only if the Assessing Officer who passed the assessment order is situated within the jurisdiction of the said High Court.

2. It is not disputed that the assessment order in the present appeal has been passed by the Assessing Authority at Noida. In such circumstances, the present appeal is not maintainable and the same is returned, to be filed before the Court of Competent Jurisdiction.

                                                    (G.S. SANDHAWALIA)
                                                            JUDGE


                                                       (LAPITA BANERJI)
            th
January 9 , 2024                                            JUDGE
sailesh



                 Whether speaking/reasoned :              Yes
                 Whether Reportable :                                  No

Neutral Citation No:=2024:PHHC:002186-DB

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