PR. COMMISSIONER OF INCOME TAX-2, LUDHIANA vs. M/S AARTI STEELS LTD

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ITA/36/2020HC Punjab & HaryanaPHHC01127900201916 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the appellant (Revenue) sought to withdraw the appeal. Consequently, the Tribunal ordered that the appeal be dismissed as withdrawn. Any pending applications were also to stand disposed of. The judgment does not delve into the merits of any substantive tax issue, as the appeal was withdrawn by the Revenue.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-2, Ludhiana (the Revenue) against an order passed by an authority not specified in the provided text. The appeal is against M/s Aarti Steels Ltd. (the Assessee). The assessment year(s) are not explicitly mentioned. The core of the dispute and the specific order under challenge are not detailed. The procedural history indicates that the Revenue, through its counsel, sought to withdraw the appeal. The judgment was passed on 16.09.2026.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn. The Revenue, through its learned counsel, sought to withdraw the appeal. No specific arguments from the Assessee are recorded in the provided text. The Revenue's contention is that it wishes to withdraw the appeal.

AI-generated summary — verify with the full judgment below

101 101 101 101

IN T IN T IN T IN T PR. COMMIS PR. COMMIS PR. COMMIS PR. COMMIS

M/S AARTI S M/S AARTI S M/S AARTI S M/S AARTI S

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present: M M for

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

Le on account of l

Di

Pe

16.

09 16.09 16.09 16.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

ITA ITA ITA ITA Da Da Da Da

SSIONER OF INCOME TAX SIONER OF INCOME TAX SIONER OF INCOME TAX SIONER OF INCOME TAX-2

VERSUS VERSUS VERSUS VERSUS STEELS LTD STEELS LTD STEELS LTD STEELS LTD

ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Mr. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co r the appellant-Income Tax Depa **** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the appellant ow tax effect. ismissed as withdrawn. ending application(s), if any, sha

Whether speaking/reasoned. : Ye Whether Reportable. : Ye

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H A-36 36 36 36-2020 (O&M) 2020 (O&M) 2020 (O&M) 2020 (O&M) ate of Decision : ate of Decision : ate of Decision : ate of Decision : 16.09. 16.09. 16.09. 16.09.2026 2026 2026 2026

2, LUDHIANA 2, LUDHIANA 2, LUDHIANA 2, LUDHIANA

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH Counsel with unsel, artment. seeks to withdraw this appeal all also stand disposed of. (DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)

JUDGE JUDGE JUDGE JUDGE (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH)

JUDGE JUDGE JUDGE JUDGE es/No es/No

VANDANA YADAV 2026.09.19 12:08 I attest to the accuracy and integrity of this document

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