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

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ITA/52/2017HC Punjab & HaryanaPHHC01117744201704 December 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal filed by the Commissioner of Income Tax (Exemption). The detailed reasoning for this dismissal is stated to be found in a separate, concurrently passed judgment in ITA No. 271 of 2014, which involved the same assessee, M/s Punjab Institute of Medical Sciences, Jalandhar, and the Commissioner of Income Tax, Jalandhar. Therefore, the specific findings, reasoning, and ratio decidendi for this particular appeal (ITA No. 52 of 2017) are not elaborated upon in the provided text, but are referenced as being contained within the related judgment.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption), Chandigarh against an 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 order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not stated. The procedural history indicates that the judgment was reserved on 20.11.2024 and pronounced on 04.12.2024. The High Court of Punjab and Haryana at Chandigarh heard the appeal.

What were the issues?

The judgment does not explicitly state the questions the Tribunal had to decide, nor does it record the arguments made by either the assessee or the revenue. The provided text only contains placeholders for 'Whether speaking/reasoned' and 'Whether reportable', with 'Yes/No' next to them, suggesting these might have been considered but not detailed. No specific provisions of the Income Tax Act, circulars, or precedents relied upon by either party are mentioned in this excerpt.

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. 52 of 2017 (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 14:21 I attest to the accuracy and authencity of this order/judgment

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