The Pr Commissioner Of Income Tax Gurgaon v. M/S Honda Motorcycle And Scooter India Pvt Ltd

ITA No.355 of 2019 (O&M) -1-

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** ITA No.355 of 2019 (O&M) Date of Decision: 13.01.2020 The Pr. Commissioner of Income Tax, Gurgaon Appellant

Versus

Honda Motorcycle and Scooter India Pvt. Ltd., IMT Manesar, Gurgaon Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant.

**** AJAY TEWARI, J (Oral):

[1] The present appeal has been filed under Section 260A of the Income Tax Act, 1961 [for short 'the Act'], against the order dated 04.01.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench, New Delhi in SA No.974/DEL/2018 (in ITA No.7714/DEL/2017) dated 04.01.2019 for the assessment year 2012-13.

[2] 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 Refrigeration Ltd.", decided on 25.04.2016, whereby, identical question as claimed in the present PANKAJ BAWEJA 2020.01.14 14:47 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh

ITA No.355 of 2019 (O&M) -2appeal, has been held not to be substantial question of law. [3] For the reasons recorded in the aforementioned appeal, the present appeal is dismissed.

[4] Since the main case has been dismissed, the pending Civil Misc. Application, if any, stands disposed of.
[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 13, 2020 
 
 

           PANKAJ BAWEJA 2020.01.14 14:47 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh