M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

ITA/52/2017HC RajasthanRJHC02082575201715 March 2021Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal filed by M/s Punjab Institute of Medical Sciences, Jalandhar. The dismissal is based on the reasoning provided in a separate, but related, judgment concerning ITA No. 271 of 2014, which involved the same assessee and the Commissioner of Income Tax. The specific findings or ratio decidendi from the referenced judgment are not detailed in this excerpt. Therefore, the exact legal principle that can be cited from this decision is not ascertainable from the provided text. The operative directions are that the appeal is dismissed, with no mention of remand or deletion. Any issues expressly left undecided are not recorded.

What were the facts?

The assessee, M/s Punjab Institute of Medical Sciences, Jalandhar, filed an appeal against the order passed by the Commissioner of Income Tax (Exemptions). The revenue, represented by the Commissioner of Income Tax (Exemptions), was the respondent. The assessment year(s) are not explicitly stated in this excerpt. The appeal challenges a specific order or action by the Commissioner of Income Tax (Exemptions). The procedural history indicates that the judgment was reserved on 20.11.2024 and pronounced on 04.12.2024. The High Court of Punjab and Haryana at Chandigarh heard the appeal. The amount in dispute is not mentioned.

What were the issues?

The judgment does not explicitly frame the issues as questions of law or mixed law and fact, nor does it name the specific provisions of the Income Tax Act involved. However, based on the context of the appeal being dismissed for reasons stated in a related case (ITA No. 271 of 2014), the underlying issues likely pertain to the eligibility of the assessee for certain exemptions or benefits under the Income Tax Act, and whether the conditions for such benefits were met. The judgment does not record the specific arguments made by the assessee or the revenue. It only states that the appeal is dismissed for reasons given in another judgment.

AI-generated summary — verify with the full judgment below

IN T

The Commis Chandigarh M/s Punjab I

CORAM: H

Present:

SANJEEV P

even date pas Sciences, Jal another.

04.12.2024 VS Whether spea Whether repo THE HIGH COURT OF PUNJ AT CHANDIGA ITA

Reserved on Pronounced o

ssioner of Income Tax (Exemptio

Versus nstitute of Medical Sciences, Jal

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Varun Issar, Senior Standin Mr. Alok Mittal, Advocate and Mr. Shantanu Bansal, Advocate ** PRAKASH SHARMA, J. The appeal is dismissed. For re ssed in ITA No. 271 of 2014 – M landhar Versus Commissioner

(SANJ

aking/reasoned

ortable

JAB AND HARYANA ARH A No. 52 of 2017 (O&M)

: 20.11.2024 on : 04.12.2024 ons),

… Appellant landhar … Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH g Counsel, for the Revenue. , for the Assessee. ** easons, see detailed judgment of M/s Punjab Institute of Medical of Income Tax, Jalandhar and JEEV PRAKASH SHARMA)

JUDGE (SANJAY VASHISTH)

JUDGE Yes/No Yes/No

f l d VARINDER SINGH 2024.12.05 14:21 I attest to the accuracy and authencity of this order/judgment

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