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

PDF · subscribers
ITA/197/2023HC Punjab & HaryanaPHHC01118017202304 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal has dismissed the appeal. However, the specific reasoning and the findings on any issues are not provided in this excerpt. The judgment explicitly states that the reasons for dismissal are to be found in a detailed judgment of a connected appeal, ITA No. 271 of 2014. Therefore, the Tribunal's decision on the merits of the case, the ratio decidendi, and any operative directions are not available in this text. No issues were expressly left undecided, but the decision itself is deferred to another judgment.

What were the facts?

The appeal is filed by the Commissioner of Income Tax (Exemptions), Chandigarh against the order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is M/s Punjab Institute of Medical Sciences, Jalandhar. The specific assessment year(s) and the amount in dispute are not explicitly mentioned in this excerpt. The procedural history indicates that this appeal is being decided in conjunction with another appeal, ITA No. 271 of 2014, which was also filed by M/s Punjab Institute of Medical Sciences, Jalandhar against the Commissioner of Income Tax. The judgment states that the appeal is dismissed for reasons to be seen in the detailed judgment of the aforementioned connected appeal.

What were the issues?

The judgment excerpt does not explicitly state the questions of law or fact that the Tribunal had to decide. It only contains two 'Yes/No' entries without corresponding questions: 'Whether speaking/reasoned' and 'Whether reportable'. Therefore, the specific issues and the arguments of the assessee and the revenue on these issues cannot be determined from the provided text. The judgment does not record any arguments made by either side on these unspecified points.

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. 197 of 2023 (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

Recent GST High Court judgments

Search GST case law →