THE COMMISSIONER OF INCOME TAX (EXEMPTION)CHANDIGARH vs. M/S HOSHIARUR IMPROVEMENT TRUST CHANDIGARH

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ITA/48/2017HC Punjab & HaryanaPHHC01117699201725 January 2018Bench: MR. JUSTICE S.J. VAZIFDAR,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the present appeal is covered in favour of the assessee by the Division Bench judgment of the Court in The Tribune Trust Vs Commissioner of Income Tax and another and in Commissioner of Income Tax (Exemption) Vs Improvement Trust, Moga (2017) 390 ITR 547 (P&H). The Court noted that the revenue has challenged these judgments before the Supreme Court and leave has been granted. Consequently, the appeal was disposed of in terms of the aforesaid judgment. The specific findings of the Division Bench judgment are not detailed in this order, but the principle applied is that the present case is identical to the precedents cited. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh against M/s Hoshiarpur Improvement Trust. The assessment year(s) are not explicitly stated in the judgment. The order or action under challenge is the decision of a lower authority which is not detailed. The amount in dispute is not mentioned. The procedural history indicates that the revenue has challenged a similar judgment before the Supreme Court, and leave has been granted in those cases. The present appeal is being disposed of based on a prior Division Bench judgment of the Punjab and Haryana High Court.

What were the issues?

1. Whether the present appeal is covered by the Division Bench judgment of this Court in The Tribune Trust Vs Commissioner of Income Tax and another and in Commissioner of Income Tax (Exemption) Vs Improvement Trust, Moga (2017) 390 ITR 547 (P&H)? (Question of law) Assessee's Contention: The assessee implicitly relies on the aforementioned Division Bench judgment, agreeing that the present appeal is covered in its favour by that ruling. Revenue's Contention: The revenue acknowledges that the appeal is covered by the aforesaid judgment, but notes that they have challenged this judgment before the Supreme Court and leave has been granted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-48-2017 (O&M) Date of decision:- 25.01.2018

The Commissioner of Income Tax (Exemptions), Chandigarh

...Appellant Versus

M/s Hoshiarpur Improvement Trust ...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE

HON’BLE MR. JUSTICE AVNEESH JHINGAN

Present:- Mr. Denesh Goyal, Advocate,

for the appellant. * * * * S.J. VAZIFDAR, C.J. (ORAL)

It is agreed that this appeal is covered in favour of the assessee in view of the judgement of a Division Bench of this Court to which one of us (S.J. Vazifdar, CJ) was a party in The Tribune Trust Vs Commissioner of Income Tax and another and in Commissioner of Income Tax (Exemption) Vs Improvement Trust, Moga (2017) 390 ITR 547 (P&H). 2.

We are informed that the revenue has challenged the judgement before the Supreme Court and that leave has been granted in those cases. 3.

The appeal is accordingly disposed of in terms of the aforesaid judgement.

(S.J. VAZIFDAR) CHIEF JUSTICE

(AVNEESH JHINGAN) JUDGE 25.01.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No

Amodh Sharma 2018.02.09 16:23 I attest to the accuracy and integrity of this document Chandigarh

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