Authority: High Court of Punjab and Haryana at Chandigarh, Punjab at
Order Date: 12 September 2024
Case Overview
- Parties: Khanna Paper Mills Ltd (Petitioner) vs. Assistant/Deputy Commissioner of Income Tax, Circle‑1, Amritsar (Respondent).
- Case Number: CWP‑9285‑2023 (O&M).
- Bench: Hon'ble Mr. Justice Sanjeev Prakash Sharma and Hon'ble Mr. Justice Sanjay Vashisht.
- Counsel: Mr. Abhinav Narang appeared for the petitioner; Mrs. Urvashi Dhugga, Sr. Standing Counsel, represented the respondent/Revenue.
- Nature of Proceeding: Tax dispute concerning assessment/collection matters; oral hearing noted.
- Reference to Related Judgment: The order directs parties to consult the detailed judgment dated the same day in case CWP‑9299‑2023 titled Khanna Paper Mills Ltd. Khanna Mills vs. Assistant/Deputy Commissioner of Income Tax, Circle‑1, Amritsar.
- Specific Queries Recorded: The court noted two questions – “Whether speaking/reasoned?” and “Whether reportable?” – with response options marked Yes/No (answers not disclosed in the excerpt).
Final Outcome
- The present order does not contain a substantive ruling on the merits; it merely refers the parties to the detailed judgment in CWP‑9299‑2023 for the final decision.
Topics: Taxation, Court Decision