Allahabad High Court
PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHERversusSH. CHANDRA PRAKASH GOEL
- Decided
Holding
The Court dismissed the appeal, granting the exemption sought by the respondent as per the reasoning in Income Tax Appeal No.191 of 2026.
Summary
The case involved an exemption application filed by Sh. Chandra Prakash Goel against the assessment of the Principal Commissioner of Income Tax. The Commissioner appealed the exemption, arguing that the relief was not warranted under the Income Tax Act. The High Court heard the appeal together with Income Tax Appeal No.191 of 2026, which addressed the same issue. After considering the reasons set out in the order of Appeal No.191, the Court held that the exemption was justified. Consequently, the exemption was granted to the respondent and the Commissioner’s appeal was dismissed. The decision underscores the application of the exemption provisions of the Income Tax Act in similar factual contexts.
Issues considered
- Whether the exemption sought by the respondent is permissible under the provisions of the Income Tax Act
Subjects
- Income Tax
- exemption
- appeal
- High Court
- Allahabad
- dismissal
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
INCOME TAX APPEAL DEFECTIVE No. - 110 of 2026
Principal Commissioner Of Income Tax And
Another .....Appellant(s)
Versus
Sh. Chandra Prakash Goel
.....Respondent(s)
Counsel for Appellant(s) : Shalini Goel
Counsel for Respondent(s) :
Court No. - 39
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
Ref.: Civil Misc. Exemption Application No.01 of 2026
1. The present exemption application is allowed.
2. Exemption prayed for, is granted.
Ref.: Appeal
3. Issue being common, the appeal has been heard along with Income Tax
Appeal No.191 of 2026 (Principal Commissioner Of Income Tax And
Another vs. Sh. Chandra Prakash Goel).
4. For reasons assigned in the order passed today in Income Tax Appeal
No.191 of 2026, the present appeal is dismissed.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
September 30, 2026
Anurag/-
Digitally signed by :-
ANURAG JAISWAL
High Court of Judicature at Allahabad
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