COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES

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ITA/48/2020HC Punjab & HaryanaPHHC01143964201904 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the appeal. The reasoning for this dismissal is stated to be found in a separate, detailed judgment concerning ITA No. 271 of 2014. Therefore, the specific findings, reasoning, and ratio decidendi for ITA No. 48 of 2020 are not provided in this excerpt. No operative directions or specific relief granted are mentioned. No issues were expressly left undecided, as the appeal was dismissed based on the reasoning in another case.

What were the facts?

The assessee is M/s Punjab Institute of Medical Sciences, Jalandhar, and the revenue is the Commissioner of Income Tax (Exemptions), Chandigarh. The appeal concerns ITA No. 48 of 2020 (O&M). The judgment states that the appeal is dismissed for reasons to be seen in a detailed judgment passed in ITA No. 271 of 2014, also involving M/s Punjab Institute of Medical Sciences, Jalandhar, versus the Commissioner of Income Tax, Jalandhar, and another. The specific assessment year(s) and the amount in dispute are not recorded in this excerpt. The procedural history leading to this specific appeal is also not detailed.

What were the issues?

The judgment excerpt does not explicitly state the questions of law or fact that the Tribunal had to decide. It also does not record the arguments presented by either the assessee or the revenue. The only elements that appear to be related to potential issues are the headings 'Whether speaking/reasoned' and 'Whether reportable', both marked with 'Yes/No', indicating these were likely considerations for the Tribunal, but their specific application to the case is not elaborated.

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. 48 of 2020 (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

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