M/S The Patiala Improvement Trust, Patiala v. Assistant Commissioner Of Income Tax, Patiala And Another
High Court
22 Oct 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
M/S The Patiala Improvement Trust, Patiala v. Assistant Commissioner Of Income Tax, Patiala And Another
Date of order
22 Oct 2018
Assessment year(s)
—
Outcome
Allowed
Case summary
In M/S The Patiala Improvement Trust, Patiala v. Assistant Commissioner Of Income Tax, Patiala And Another, the High Court (2018) allowed 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.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA-351-2015 (O&M)
Date of Decision: 22.10.2018
M/s The Patiala Improvement Trust, Patiala
Versus
....Appellant.
Assistant Commissioner of Income Tax, Patiala and another
...Respondents.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN.HON'BLE MR. JUSTICE AVNEESH JHINGAN.
PRESENT: Mr. Sanjay Ghalawat, Advocate for
Mr. Rohit Sud, Advocate for the appellant.
Mr. Denesh Goyal, Sr. Standing Counsel for the respondents.
AJAY KUMAR MITTAL, J.
CM-20232-CII-2015
This is an application under Section 149 of the Code of Civil
Procedure for making up deficiency of court fees.
Learned counsel for the appellant submitted that since the
deficiency in court fees has been made good, the delay, if any, condoned.
Application is allowed and the delay, if any, in making up
deficiency of court fees is condoned.
CM-20233-CII-2015
Delay of 38 days in refiling the appeal is condoned.
CM stands disposed of accordingly.
ITA-351-2015
For orders, see ITA-301-2015 (M/s The Patiala Improvement
Trust, Patiala v. Assistant Commissioner of Income Tax, Patiala and
another).
(AJAY KUMAR MITTAL)
JUDGE
October 22, 2018gbs
(AVNEESH JHINGAN)JUDGE
Whether Speaking/Reasoned
Yes/No
Whether Reportable
Yes/No
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