Pr. Commissioner Of Income Tax-Central, Jaipur v. M/S Pacific Academy Of Higher Education & Research Society, 4 Fatehpura, Udaipur
High Court
10 Jan 2018 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Pr. Commissioner Of Income Tax-Central, Jaipur v. M/S Pacific Academy Of Higher Education & Research Society, 4 Fatehpura, Udaipur
Date of order
10 Jan 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax-Central, Jaipur v. M/S Pacific Academy Of Higher Education & Research Society, 4 Fatehpura, Udaipur, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed accordingly.” In view of above, the instant appeal is also dismissed whilefollowing the aforesaid judgment, referred above.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR
D.B. Income Tax Appeal No. 116 / 2017
Pr. Commissioner of Income Tax-Central, Jaipur.
----Appellant
Versus
M/s Pacific Academy of Higher Education & Research Society, 4 Fatehpura, Udaipur.
----Respondent
_____________________________________________________
For Appellant(s) :Mr. K.K. Bissa.
_____________________________________________________
HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS
HON'BLE MR. JUSTICE VINIT KUMAR MATHUROrder
10/01/2018
It is submitted by the learned counsel for the appellant thatidentical appeal has already been admitted.
We have perused the judgment passed by the Division Benchof this Court in D.B. I.T. Appeal No.13/2016- Commissioner ofIncome Tax (Exemptions), Jaipur Vs. M/s Advent Age EducationFoundation, 1-C Madhuban, Udaipur, decided on 06.03.2017, inwhich following order was passed by while dismissing the appeal,which reads as under:-
“ In view of the fact that the aforesaid three different High Courts including this Court has taken the same view against the appellant, no question of law arises in this appeal. However, ultimately if the matter is decided in favourof the Department by the Supreme Court, it will be open for the Department to follow the same.
The appeal is dismissed accordingly.”
In view of above, the instant appeal is also dismissed whilefollowing the aforesaid judgment, referred above.
(VINIT KUMAR MATHUR)J. (GOPAL KRISHAN VYAS) J.
Ishan(45)
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