COMMISSIONER OF INCOME TAX , GURGRAM vs. MAHARISHI MARKANDESHWAR UNIVERSITY RUST
What did the High Court hold?
The Punjab and Haryana High Court has dismissed the appeal filed by the Principal Commissioner of Income-Tax (Circle), Gurugram. The Court has stated that the detailed reasons for this decision are recorded in a separate order of even date passed in ITA No. 41 of 2021, which pertains to the same appellant and respondent. Therefore, the specific findings, reasoning, and ratio decidendi for this particular appeal are not elaborated upon in this excerpt. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.
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 is against a separate order of even date passed in ITA No. 41 of 2021, which also involved the same parties. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The amount in dispute is also not stated. The procedural history is limited to the filing of this appeal before the Punjab and Haryana High Court.
What were the issues?
1. Whether the appeal filed by the Revenue is to be dismissed. This is the primary question before the High Court. The Revenue, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, has presented its case. The Assessee, M/s Maharishi Markandeshwar University Trust, represented by Ms. Radhika Suri, Senior Advocate, assisted by Mr. Abhinav Narang and Ms. Parnika Singla, Advocates, has also presented its arguments. The judgment does not explicitly state the specific grounds of appeal or the arguments made by each party, other than indicating that the appeal is being decided based on a separate order of even date in ITA No. 41 of 2021.
AI-generated summary — verify with the full judgment below
IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH ITA No. 57 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
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