Commissioner Of Income Tax-Ii, Amritsar v. The Gurdaspur Primary Co-Operative Agriculturedevelopment Bank Ltd
High Court
11 Jul 2013 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax-Ii, Amritsar v. The Gurdaspur Primary Co-Operative Agriculturedevelopment Bank Ltd
Date of order
11 Jul 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax-Ii, Amritsar v. The Gurdaspur Primary Co-Operative Agriculturedevelopment Bank Ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
Income Tax Appeal No.134 of 2012 (O&M) Date of Order: 11.07.2013
Commissioner of Income Tax-II, Amritsar
...Appellant
Versus
The Gurdaspur Primary Co-operative AgricultureDevelopment Bank Ltd.,
..Respondent
CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOON
Present: Mr. Denesh Goyal , Advocatefor the appellant.
RAJIVE BHALLA, J (Oral)
Counsel for the revenue fairly concedes that the questionof law framed in the present appeal has been answered against therevenue in ITA No.27 of 2012, titled “Commissioner of Income Tax-
II, Amritsarv. Pathankot Primary Co-operative AgricultureDevelopment Bank Ltd., decided on 18.09.2012.
In view of the statement made by counsel for the revenue,as question of law framed in the present appeal has been answeredagainst the appellant, in the aforesaid judgment, the appeal isdismissed, in terms thereof.
(RAJIVE BHALLA)
JUDGE
(DR. BHARAT BHUSHAN PARSOON) JUDGE
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