M/S SONALAC PAINTS AND COATINGS LTD. vs. COMMISSIONER OF INCOME TAX, CHANDIGARH AND ANO.

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ITA/104/2012HC Punjab & HaryanaPHHC01099166201210 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was rendered infructuous. The reasoning was based on the submission made by the learned counsel for the appellant that the dispute had been settled under the Direct Tax Vivad Se Vishwas Act, 2020. Consequently, the appeal was disposed of as infructuous. The ratio decidendi is that if a dispute subject to an appeal is settled under a scheme like the Vivad Se Vishwas Act, the appeal becomes infructuous and should be disposed of accordingly. No specific issue was left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by M/s Sonalac Paints & Coatings Ltd. (the appellant) against the Commissioner of Income Tax, Chandigarh and another (the respondents-revenue). The assessment year(s) are not specified. The order or action under challenge is not detailed, but it is an appeal before the High Court. The amount in dispute is not stated. The procedural history is that the appeal was listed before the High Court, and the appellant's counsel informed the court that the dispute had been settled under the Direct Tax Vivad Se Vishwas Act, 2020, making the appeal infructuous.

What were the issues?

The High Court had to decide whether the appeal was rendered infructuous due to settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The appellant argued that the dispute was settled under the aforementioned Act, rendering the appeal infructuous. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.101 ITA-104-2012 (O&M) Date of decision : 10.08.2026 M/s Sonalac Paints & Coatings Ltd.

.…. Appellant Versus Commissioner of Income Tax, Chandigarh and another

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Shantanu Bansal, Advocate, for the appellant.

Mr. Vaibhav Gupta, Junior Standing Counsel

for the respondents-revenue.

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the appellant submits that the dispute which is the subject matter of this appeal stands settled under the Direct Tax Vivad Se Vishwas Act, 2020, rendering the instant appeal infructuous. 2. Disposed of. 3. Pending miscellaneous application also stands disposed of.

[DEEPAK SIBAL]

JUDGE

10.08.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.14 16:31 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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