PR. COMMISSIONER OF INCOME-TAX-1, CHANDIGARH vs. PARMINDER SINGH BHULLAR AUTO MOBILES

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ITA/107/2022HC Punjab & HaryanaPHHC01001184202202 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The reasoning provided is that the learned counsel for the appellant-revenue sought to withdraw the appeal due to a low tax effect, as per the CBDT Circulars dated 15.03.2024 and 17.09.2024. Consequently, the appeal was dismissed. Pending miscellaneous applications were also disposed of. No specific issue was left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-tax-1, Chandigarh (the revenue) against Parminder Singh Bhullar Automobiles (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed. The procedural history is limited to the filing of the appeal by the revenue. The amount in dispute is not stated. The judgment was passed by the High Court of Punjab & Haryana at Chandigarh on 02.09.2026.

What were the issues?

The High Court had to decide whether to allow the revenue's appeal. The revenue's contention, as presented by learned counsel, was to withdraw the appeal. This withdrawal was sought on account of low tax effect, citing Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. No arguments were recorded for the respondent-assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 192 ITA-107-2022 (O&M) Date of decision : 02.09.2026

PR. COMMISSIONER OF INCOME-TAX-1, CHANDIGARH

.…. Appellant

Versus

PARMINDER SINGH BHULLAR AUTOMOBILES

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Urvashi Dhugga, Senior Standing Counsel

Ms. Kavita, Advocate, for the appellant(s)-revenue.

None for the respondent(s).

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the appellant-revenue seeks to withdraw this appeal on account of low tax effect in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. 2. Dismissed as withdrawn. 3. Pending miscellaneous application(s) also stands disposed of.

[DEEPAK SIBAL]

JUDGE

02.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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