M/S PUNJAB INSTITUTE OF MEDICAL SECIENCES GARHA ROAD JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

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ITA/274/2014HC Punjab & HaryanaPHHC01109413201404 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Punjab and Haryana allowed the appeal filed by M/s Punjab Institute of Medical Sciences, Jalandhar. The operative part of the judgment states that the appeal is allowed for reasons detailed in a separate, even-dated judgment passed in ITA No. 271 of 2014. Consequently, the specific findings, reasoning, and ratio decidendi pertaining to ITA No. 274 of 2014 are not elaborated upon in this excerpt. The relief granted to the assessee is implied by the allowance of the appeal, but the precise nature of this relief is not specified here. No issues were expressly left undecided.

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, Jalandhar. The appeal number is ITA No. 274 of 2014 (O&M). The High Court of Punjab and Haryana reserved its decision on November 20, 2024, and pronounced it on December 4, 2024. The judgment was delivered by a Coram comprising Hon’ble Mr. Justice Sanjeev Prakash Sharma and Hon’ble Mr. Justice Sanjay Vashisth. The appeal is stated to be allowed for reasons detailed in a separate judgment passed in ITA No. 271 of 2014, also involving M/s Punjab Institute of Medical Sciences, Jalandhar, and the Commissioner of Income Tax, Jalandhar.

What were the issues?

The judgment does not explicitly state the specific questions of law or fact that the Tribunal had to decide, nor does it detail the arguments presented by the assessee and the revenue. The provided text indicates that the appeal was allowed for reasons given in a related judgment (ITA No. 271 of 2014). Therefore, the specific issues and arguments from this particular appeal (ITA No. 274 of 2014) are not recorded in this excerpt. The judgment does not mention any specific provisions of the Income Tax Act, circulars, or precedents relied upon by either party for this appeal.

AI-generated summary — verify with the full judgment below

IN T

M/s Punjab I Commissione

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 N

Reserved on Pronounced o

Institute of Medical Sciences, Jal Versus er of Income Tax, Jalandhar and

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Alok Mittal, Advocate and Mr. Shantanu Bansal, Advocate

Mr. Varun Issar, Senior Standin PRAKASH SHARMA, J. The appeal is allowed. For rea ssed in ITA No. 271 of 2014– M landhar Versus Commissioner

(SANJ

aking/reasoned

ortable

JAB AND HARYANA ARH No. 274 of 2014 (O&M)

: 20.11.2024 on : 04.12.2024

landhar … Appellant d another …Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH , for the Assessee. g Counsel, for the Revenue. asons, 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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