M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR
ITA/271/2014HC Punjab & Haryana04 Dec 2024
Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH
Section 11
exemption under Section
11 of the Act.
1.
Brief facts are being, therefore, taken from ITA No. 52 of 2017
for the purpose of adjudication.
2.
The Commissioner of Income Tax-II, Jalandhar (for short, ‘the
CIT’) vide its order dated 24.10.2013 exercised powers under Section 12AA
(3) of the Income Tax Act, 1961 (for short, ‘the Act’) and cancelled
