The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Patiala Improvement Trust
High Court
25 Jan 2018 In favour of: Unclear
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Patiala Improvement Trust
Date of order
25 Jan 2018
Assessment year(s)
—
Outcome
Other
Case summary
In The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Patiala Improvement Trust, the High Court (2018) decided the matter.
Decision: The appeal is accordingly disposed of in terms of the aforesaid judgement.
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 AND HARYANA AT CHANDIGARH
--ITA712017 (O&M)-Date of decision: 25.01.2018
The Commissioner of Income Tax (Exemptions), Chandigarh
Versus
...Appellant
M/s Patiala Improvement Trust
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE AVNEESH JHINGAN
Present:- Mr. Denesh Goyal, Advocate,
for the appellant.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
It is agreed that this appeal is covered in favour of the assessee in view of the judgement of a Division Bench of this Court to which one of us (S.J. Vazifdar, CJ) was a party in The Tribune Trust Vs Commissioner of Income Tax and another and in Commissioner of Income Tax (Exemption) Vs Improvement Trust, Moga (2017) 390 ITR 547 (P&H).
2. We are informed that the revenue has challenged the judgement before the Supreme Court and that leave has been granted in those cases.
3. The appeal is accordingly disposed of in terms of the aforesaid judgement.
(S.J. VAZIFDAR)
CHIEF JUSTICE
25.01.2018
Amodh
Whether speaking/reasoned Whether reportable
(AVNEESH JHINGAN)
JUDGE
Yes/No Yes/No
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