THE COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES JALANDHAR

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ITA/164/2017HC Punjab & HaryanaPHHC01117352201704 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal. The excerpt states that the detailed reasons for this decision are provided in a separate judgment passed on the same date in ITA No. 271 of 2014. Therefore, the specific findings, reasoning, ratio decidendi, and operative directions for ITA No. 164 of 2017 are not elaborated upon in this particular excerpt. No issue was expressly left undecided.

What were the facts?

The assessee is M/s Punjab Institute of Medical Sciences, Jalandhar, and the revenue is the Commissioner of Income Tax (Exemptions), Chandigarh. The appeal concerns ITA No. 164 of 2017 (O&M). The judgment references a detailed judgment passed on the even date in ITA No. 271 of 2014, which involved the same assessee and revenue, concerning the same institute and the Commissioner of Income Tax, Jalandhar. The specific assessment year(s) and the amount in dispute are not explicitly stated in this excerpt. The procedural history indicates that the matter was reserved on 20.11.2024 and pronounced on 04.12.2024.

What were the issues?

The judgment excerpt does not explicitly state the questions of law or fact that the Tribunal had to decide, nor does it detail the arguments presented by the assessee and the revenue. It only contains placeholders for "Whether speaking/reasoned" and "Whether reportable", both marked as "Yes/No". No specific provisions of the Income Tax Act, circulars, or precedents are mentioned in relation to the arguments.

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. 164 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 14:32 I attest to the accuracy and authencity of this order/judgment

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