Sbs Balwant Singh Technical And Scientific Educational Society v. The Chief Commissioner Of Income Tax, Panchkula
High Court
26 Mar 2015 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Sbs Balwant Singh Technical And Scientific Educational Society v. The Chief Commissioner Of Income Tax, Panchkula
Date of order
26 Mar 2015
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Sbs Balwant Singh Technical And Scientific Educational Society v. The Chief Commissioner Of Income Tax, Panchkula, the High Court (2015) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the writ petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
CWP No. 10227 of 2011
Date of Decision:- 26.03.2015
SBS Balwant Singh Technical and Scientific Educational Society
..........Petitioner(s)
vs.
The Chief Commissioner of Income Tax, Panchkula ...........Respondent(s)
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE G.S.SANDHAWALIA
Present:Mr. Ravi Shankar, Advocate,and Mr. Rohit Kaura, Advocate,for the petitioner.
Ms. Urvashi Dhugga, Advocate,for the respondent.
S.J. VAZIFDAR, A.C.J. (Oral)
The parties have no objection to the writ petition beingdisposed of in view of the order dated 25.03.2015 passed in CWP No. 747of 2013, Vivek Shiksha Samiti vs. Chief Commissioner of Income Tax,Panchkula.
Accordingly, the writ petition is allowed. The impugned ordersare set aside. The matter is remanded to the Commissioner of Income Tax(Exemptions) for passing a fresh decision in accordance with law includingconsidering the judgments of the Apex Court inCA No.5167 of 2008titledM/s Queen's Educational Society Vs. Commissioner of Income Tax, decidedon 16.03.2015.
At present, there does not appear to be any reason to believethat recoveries will be made before the passing of the fresh order. The
petitioner is always at liberty to make an application before the concerned
authority for a stay, if necessary.
26.03.2015shivani
(S.J. VAZIFDAR) ACTING CHIEF JUSTICE (G.S. SANDHAWALIA) JUDGE
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