M/S AMOLAK SINGH KUMAR & SONS vs. COMMISSIONER OF INCOME-TAX-2 JALANDHAR

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ITA/101/2014HC Punjab & HaryanaPHHC01109222201404 July 2014Bench: MR. JUSTICE SURINDER GUPTA,MR. JUSTICE RAJAN GUPTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be withdrawn. The operative direction was that the appeal be dismissed as withdrawn. The court also stated that it would be open to the appellant to pursue other remedies available in accordance with the law. The court did not decide the merits of the case. No specific principle or ratio decidendi can be extracted as the appeal was withdrawn.

What were the facts?

The appeal under Section 260A of the Income Tax Act, 1961, was filed by M/s Amolak Singh Kumar & Sons against the order of the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, Amritsar, dated September 11, 2013, pertaining to the assessment year 2006-07. The ITAT's order was the subject of the challenge. The High Court of Punjab and Haryana at Chandigarh heard the appeal. The amount in dispute is not specified in the judgment. The procedural history involves the appellant filing the present appeal before the High Court after the ITAT passed its order.

What were the issues?

1. Whether the High Court should allow the appellant to withdraw the present appeal with liberty to file an application under Section 254(2) of the Act for rectification of the order before the Tribunal? The appellant's counsel argued that they should be allowed to withdraw the appeal with the liberty to approach the Tribunal for rectification. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A,Section 254(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 101 of 2014 (O&M) Decided on : 04.07.2014 M/s Amolak Singh Kumar & Sons . . . Appellant Versus Commissioner of Income Tax-II, Jalandhar . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE JASPAL SINGH PRESENT: Mr. Ravish Sood, Advocate for the appellant. **** AJAY KUMAR MITTAL, J. (Oral) The challenge in this appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') is to the order of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar passed in ITA No. 124(ASR)/2012, dated 11.09.2013 for the assessment year 2006-07. 2. After arguing for sometime, learned counsel for the appellant states that he may be allowed to withdraw the present appeal with liberty to the appellant to file an application under Section 254(2) of the Act for rectification of the order before the Tribunal. 2. Dismissed as withdrawn. It shall, however, be open to the appellant to take recourse to the remedies available to it in accordance with law. (AJAY KUMAR MITTAL) JUDGE (JASPAL SINGH) July 04, 2014 JUDGE J.Ram

Jawala Ram 2014.07.09 10:54 I attest to the accuracy and integrity of this document

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