DY. COMMISSIONER OF INCOME TAX vs. SHRI BHARAT KOTHARI

ITA/47/2021HC RajasthanRJHC02037405202107 February 2024Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram. The reasoning for this dismissal is not detailed in the provided text but is stated to be contained in a separate order of even date concerning ITA No. 41 of 2021. Therefore, the specific findings on any issues, the ratio decidendi, or operative directions are not available in this judgment. No issue was expressly left undecided, as the appeal itself was dismissed.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram against M/s Maharishi Markandeshwar University Trust. The High Court of Punjab and Haryana at Chandigarh is hearing the appeal. The judgment states that the appeal is dismissed for detailed reasons recorded in a separate order of even date passed in ITA No. 41 of 2021, which also pertains to the same appellant and respondent. No specific assessment year, amount in dispute, or procedural history beyond the filing of the appeal is mentioned in this particular order.

What were the issues?

The High Court was to decide the appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram. The judgment does not explicitly state the specific questions of law or fact that were to be decided. It also does not record the contentions of either the assessee (M/s Maharishi Markandeshwar University Trust) or the revenue (Principal Commissioner of Income-Tax). The decision to dismiss the appeal was based on reasons provided in a related, separate order.

AI-generated summary — verify with the full judgment below

IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH ITA No. 47 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISHT Present: Ms. Urvashi Dhugga, Senior Standing Counsel, for the appellant. Ms. Radhika Suri, Senior Advocate assisted by Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate, for the respondent. SANJEEV PRAKASH SHARMA, J. The appeal is dismissed. For orders, see detailed reasons recorded in a separate order of even date passed in ITA No. 41 of 2021 – Principal Commissioner of Income-Tax (Circle), Gurugram vs M/s Maharishi Markandeshwar University Trust. (SANJEEV PRAKASH SHARMA) JUDGE 24.09.2024 (SANJAY VASHISHT) vs JUDGE Whether speaking/reasoned Yes/No Whether reportable Yes/No VARINDER SINGH 2024.09.27 12:20 I attest to the accuracy and authencity of this order/judgment

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