Ita v. M/S Hoshiarpur Improvement Trust, Hoshiarpur

ITA No.76 of 2016 IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH (1) ITA No.76 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....AppellantVve;rsus M/s Amritsar Improvement Trust, Amritsar ....Respondent (2)ITA No.77 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....AppellantVeTSUSM/s Hoshiarpur Improvement Trust, Hoshiarpur ....Respondent (3)ITA No.78 of 2016The Commissioner of Income Tax (Exemptions), Chandigarh....Appellantversus M/s Hoshiarpur Improvement Trust, Hoshiarpur ....Respondent (4)ITA No.79 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....Appellantversus M/s Amritsar Improvement Trust, Amritsar ....Respondent ~). (5) ITA No.80 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....Appellantversus M/s Bathinda Improvement Trust, Bathinda ....Respondent (6)ITA No.86 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....AppellantversusM/s Amritsar Improvement Trust, Amritsar ....Respondent (7) ITA No.88 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....AppellantVeTSUSM/s Amritsar Improvement Trust, Amritsar ....Respondent (8)ITA No.89 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....AppellantVersusM/s Pathankot Improvement Trust, Pathankot ....Respondent (9)ITA No.133 of 2016 The Commissioner of Income Tax (Exemptions), Chandigarh....Appellant ITA No.76 of 2016 VeTSUS M/s Jalandhar Improvement Trust, Jalandhar ....Respondent (10)ITA No.203 of 2016 The Commissioner of Income Tax (Exemptions), ChandigarhVeTSUS ....Appellant M/s Improvement Trust Sangrur ....Respondent Date of decision: 23.12.2016 CORAM:HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON'BLE MR. JUSTICE DEEPAK SIBAL eK SR Present: Mr. Denesh Goyal, Senior Standing Counselfor the appellant(s) (in ITA Nos.76, 77, 78, 79, 80, 86,88, 89, 133 & 203 of 2016), Mr. Rohit Sud, Advocatefor the respondent(s) in UTA No.77, 78, 89, 133 of 2016), Mr. Rishab Kapoor, AdvocateMr. Salil Kapoor, Advocate andMr. Saurabh Kapoor, Advocatefor the respondent(s)(in ITA Nos.76, 79, 86, 88 of 2016). None for the respondents (in ITA No.80 & 203 of 2016). RRS S.J. VAZIFDAR,CHIEF JUSTICE (QRAL) It is admitted that the result in these appeals follows the resultin ITA No.147 of 2016 titled as Commissioner of Income Tax vs.Improvement Trust Moga, which was disposed of by a separate order andjudgment passed today. Accordingly, for the reasons stated therein, these ITA No.76 of 2016 appeals filed by the revenue are dismissed, A photocopy of this order be placed on the files of other connected cases| (S.J. VAZIFDAR)CHIEF JUSTICE December 23, 2016Jyoti I (DEEPAK SIBAL)JUDGE (1)Whether speaking/reasoned(11)Whether reportable Yes/NoYes/No