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[Cites 2, Cited by 12]

Punjab-Haryana High Court

The Commissioner Of Income Tax ... vs Improvement Trust, Vakil Colony, G.T. ... on 25 January, 2018

Bench: S.J. Vazifdar, Avneesh Jhingan

             IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                             CHANDIGARH

                                                           ITA-423-2017 (O&M)
                                                Date of decision:- 25.01.2018


        The Commissioner of Income Tax (Exemptions), Chandigarh

                                                                ...Appellant
                                       Versus

        Improvement Trust, Hansi
                                                               ...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE
       HON'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 (AVNEESH JHINGAN) JUDGE 25.01.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No 1 of 1 ::: Downloaded on - 05-02-2018 06:03:54 :::