The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S St. Francis Convent School, Jandiala Guru
High Court
23 Aug 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S St. Francis Convent School, Jandiala Guru
Date of order
23 Aug 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S St. Francis Convent School, Jandiala Guru, the High Court (2018) dismissed 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.
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA-219-2017 (O&M)
Date of Decision: 23.8.2018
The Commissioner of Income Tax (Exemptions), Chandigarh
...Appellant.
Versus
M/s St. Francis Convent School, Jandiala Guru
...Respondent.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN.
PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant.
Mr. Ajay Vohra, Senior Advocate with
Mr. Rohit Jain, Advocate and
Mr. Aniket D. Aggarwal, Advocate for the respondent.
AJAY KUMAR MITTAL, J.
1.Learned counsel for the appellant-revenue states that since thetax effect involved is ` 19,93,824/-, he has instructions to withdraw thepresent appeal in view of Circular No.03/2018, dated 11[th] July, 2018, issuedby the Central Board of Direct Taxes, New Delhi. However, he has prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein.
2.Dismissed as withdrawn with liberty as prayed for. It is,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as claimed by the revenue is being left open to be adjudicated in anappropriate case.
3.CM-12769-CII-2017 is also dismissed as withdrawn.
(AJAY KUMAR MITTAL) JUDGE
August 23, 2018gbs
Whether Speaking/ReasonedWhether Reportable
(AVNEESH JHINGAN) JUDGE Yes/NoYes/No
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