PR. COMMISSIONER OF INCOME-TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

PDF · subscribers
ITA/47/2021HC Punjab & HaryanaPHHC01049434202024 September 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The Punjab and Haryana High Court, in its order dated 24.09.2024, dismissed the appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram. The Court stated that detailed reasons for this decision would be recorded in a separate order of even date, passed in ITA No. 41 of 2021, also between the Principal Commissioner of Income-Tax (Circle), Gurugram and M/s Maharishi Markandeshwar University Trust. Therefore, the specific findings, reasoning, and ratio decidendi for the dismissal of this appeal are not provided in this excerpt, as they are deferred to another order. No specific relief was granted or denied in this brief order, beyond the dismissal of the appeal itself.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram, against M/s Maharishi Markandeshwar University Trust. The appeal arises from a previous order passed by an authority, though the specific authority and the assessment year(s) are not detailed in this excerpt. The amount in dispute is also not specified. The procedural history leading to this High Court appeal is not elaborated upon in the provided text. The present judgment is a brief order from the Punjab and Haryana High Court.

What were the issues?

1. Whether the appeal filed by the Revenue is to be allowed or dismissed. The Punjab and Haryana High Court was seized of the appeal. The Revenue, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, likely argued for the admission and merits of their appeal. The Assessee, M/s Maharishi Markandeshwar University Trust, represented by Ms. Radhika Suri, Senior Advocate, likely argued for the dismissal of the appeal. The judgment does not explicitly state the specific grounds or legal questions that were argued by either party, other than the general outcome of the appeal.

AI-generated summary — verify with the full judgment below

IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH ITA No. 47 of 2021 (O&M) Principal Commissioner of Income-Tax (Circle), Gurugram … Appellant versus M/s Maharishi Markandeshwar University Trust … Respondent CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISHT Present: Ms. Urvashi Dhugga, Senior Standing Counsel, for the appellant. Ms. Radhika Suri, Senior Advocate assisted by Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate, for the respondent. SANJEEV PRAKASH SHARMA, J. The appeal is dismissed. For orders, see detailed reasons recorded in a separate order of even date passed in ITA No. 41 of 2021 – Principal Commissioner of Income-Tax (Circle), Gurugram vs M/s Maharishi Markandeshwar University Trust. (SANJEEV PRAKASH SHARMA) JUDGE 24.09.2024 (SANJAY VASHISHT) vs JUDGE Whether speaking/reasoned Yes/No Whether reportable Yes/No VARINDER SINGH 2024.09.27 12:20 I attest to the accuracy and authencity of this order/judgment

Latest GST High Court judgments

Search GST case law →