THE COMMISIONER OF INCOME TAX vs. M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES

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ITA/196/2023HC Punjab & HaryanaPHHC01118001202304 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal. The judgment states that the appeal is dismissed for reasons to be seen in a detailed judgment passed in ITA No. 271 of 2014. Since the detailed judgment is not provided, the specific findings on the issues of whether a speaking/reasoned order is required and whether the matter is reportable, along with the reasoning and ratio decidendi, are not available. The operative directions are that the appeal is dismissed. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption), Chandigarh against M/s Punjab Institute of Medical Sciences, Jalandhar. The assessment year(s) are not explicitly stated in the provided text. The order or action under challenge is an appeal decision, and the authority that passed it is the Income Tax Appellate Tribunal (ITAT). The amount in dispute is not mentioned. 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 provided text refers to a detailed judgment passed in ITA No. 271 of 2014 – M/s Punjab Institute of Medical Sciences, Jalandhar Versus Commissioner of Income Tax, Jalandhar, and another, suggesting this appeal is related to or follows that decision.

What were the issues?

The judgment text poses two questions: 1. Whether speaking/reasoned order is required? 2. Whether reportable? The judgment does not record the specific arguments made by the assessee or the revenue for each of these questions. It also does not name any specific provisions of the Income Tax Act, circulars, or precedents relied upon by either party in their arguments. Therefore, the contentions of the assessee and the revenue are not available from the provided text.

AI-generated summary — verify with the full judgment below

The Commis Chandigarh M/s Punjab I

CORAM: HON

Present:

SANJEEV P

even date pas Sciences, Jal another.

04.12.2024 VS Whether spea Whether repo IN THE HIGH COURT OF PUNJA AT CHANDIGAR ITA N

Reserved on Pronounced o

ssioner of Income Tax (Exemptio

Versus nstitute of Medical Sciences, Jal

N’BLE MR. JUSTICE SANJEEV PR ON’BLE MR. JUSTICE SANJAY VA 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

(SANJE

aking/reasoned

ortable

AB AND HARYANA RH No. 196 of 2023 (O&M)

: 20.11.2024 on : 04.12.2024 ons),

… Appellant landhar … Respondent RAKASH SHARMA ASHISTH g Counsel, for the Revenue. , for the Assessee. ** easons, see detailed judgment of M/s Punjab Institute of Medical of Income Tax, Jalandhar and EEV 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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