← Library
High Court of Punjab and HaryanaITA/211/2010disposed of

Shri Satya Sain Education Vocational Trust v. Commissioner Of Income Tax Karnal Hry. And ANR.

2025-02-04Mr. Justice Arun Palli,Mrs. Justice Sudeepti Sharma3 pages



IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-211-2010 (O&M) Date of decision: 04.02.2025 Shri Satya Sain Education Vocational Trust- Matroli (Karnal) .... Appellant Vs.

Commissioner of Income Tax, Karnal, Haryana and another .... Respondents

CORAM:

HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE 

Present:

Mr. Shantanu Bansal, Advocate, for the appellant. Ms. Gauri Neo Rampal, Senior Standing counsel, with Ms. V. Vedika Rao, Advocate, for the respondent-Income Tax Department.

ARUN PALLI, J (Oral)

     

     





  ! "

$%

&

   

 '

% (   )'

*  +& " 

,  )

 -&

% ( 



. /  0  / 

2 

 

  



 

3 & 5  

#  %  

 









 "

. ( %

    

 

6!&

&





# 

 2  % 

 

7

& 5  

#  %  

 

"   



%   . 





 

  "



    

 

 



 "

. ( %

    

 

6!&

&



& 5  

#  %  

 

# 

" 

 

" 

 





 



#

%  

"

" 

.   

8& 5  

#  %  

 

"   





(



#

"   "   



 







 (   



  79 :    



.%



  

%





  



 "

.





 

 8  ( %

    

 

6!&

&



 "  % 

  6-1



" 

%

  "  % 

  -;

   

  <##    =11'

#8

  1

5     8 

  "    

 '6





!%%    % (

!&1

 -1-1>

  <##  

 8  

%



 %

#    

1

"" 8 



 

 

% ( 



.

.&1   #



  



 "

.



 ( %

    

 

6!&

&

  2  % 

  6-

    " 

  

  <##   

!

 

" 



#   . #

.1 0

%% 1'1)

. %  



1

5  # 



 #  

 



1 1 1



.%



  .

 # 

  "

  

 % 

  -;





! -1-1>

   

  <##    % 

'1>1)  

 





 



( %

    

 

6!&

&

 8 

 #  

  



!

%    )1611

? 8 

 @16-='A/ A

.   (%



. #%

  ))) 611=  

  

 

 ( %

    

 

6!&

&



 2   

 %1

B





    #  

 8 

 

  # 

1 C    

  -;

   

0   )116 .     

# 1

 "     



.%

  "  "

.



A 

 % 



 8  ( %

    

 

6!&

&



 . 

  .

. 2 

 

%

  

 .

  (%   8   "

 % 

  6-1 # 



  .8 





    

    1

C      #  .%

"

8   %   

611=

.

  <##   

   (%

%



 # 1

 "

.%

"  ,  ) .

%

 .

 %

#   % 



   

.8 

%

% 

%     

    

"  ,  )

-&

 1 %



 %



  <##  

   

@1&



 # 

611=

.1

 

.8

%1

(ARUN PALLI) JUDGE (

) JUDGE 04.02.2025 deepak/Manoj Bhutani