Case LawHigh Court › M/S Phagwara Improvement Trust v. Ita

M/S Phagwara Improvement Trust v. Ita

High Court 15 Dec 2014 In favour of: Unclear
Forum / Bench
High Court · phhc
Parties
M/S Phagwara Improvement Trust v. Ita
Date of order
15 Dec 2014
Assessment year(s)
Outcome
Allowed

Case summary

In M/S Phagwara Improvement Trust v. Ita, the High Court (2014) allowed the appeal.

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 & HARYANA ATCHANDIGARH M/s Phagwara Improvement Trust. Versus ITA No.178 of 2014 (O&M)Date of Decision: 15.12.2014 ..... Appellan Commissioner of Income Tax, Jalandhar-IJ, Jalandhar and another .....Respondents CORAM#HON'BLE MR. JUSTICE RAJIVE BHALLAHON'BLE MR. JUSTICE B.S. WALIA Present:Mr. Davinder Pal Soni, Advocate forMr. Rohit Sud, Advocate for the appellant. Mr. Vivek Sethi, Advocate, for the respondents. TR oS RAJIVE BHALLA, J (QRAL) Counsel for the parties agree that in view of judgment passed in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commuissioner_of Income Tax, Amritsar _aanother0, the appeal has to be allowed and the matter has beremitted to the Income Tax Appellate Tribunal for adjudicationafresh. In view of the consensus between the counsel for theparties, the appeal 1s allowed, order dated 23.07.2013 passed by theIncome Tax Appellate Tribunal, Amritsar Bench, Amrtsar 1s setaside and the matter is restored to the Tribunal for adjudicationafresh. | RAJIVE BHALLA ||JUDGE | B.S. WALIA | JUDGE
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan