M/S DEEPAK BUILDERS vs. COMMISSIONER OF INCOME TAX LUDHIANA

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ITA/11/2022HC Punjab & HaryanaPHHC01044170202010 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the appellant's request to withdraw the appeal. The court granted the permission sought by the learned counsel for the appellant to withdraw the present appeal to file afresh with better particulars. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. The operative direction was to allow the withdrawal of the appeal.

What were the facts?

The appellant, M/s. Deepak Builders, filed an appeal (ITA No. 11 of 2022) before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Ludhiana. The appeal was filed against an order or action not specified in the judgment. The procedural history indicates that the matter reached the High Court for adjudication. The specific assessment year(s) and the amount in dispute are not recorded in the judgment.

What were the issues?

The primary issue before the High Court was whether to grant the appellant's request to withdraw the appeal. The appellant, through their counsel, sought permission to withdraw the present appeal to file it afresh with better particulars. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

103-1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.11 of 2022 (O&M) Date of Decision: 10.02.2023

M/s.Deepak Builders

..…... Appellant V/s.

Commissioner of Income Tax, Ludhiana

….....Respondent

CORAM: HON'BLE MS. JUSTICE RITU BAHRI

HON’BLE MRS. JUSTICE MANISHA BATRA

Present: Mr. Iqbal, Advocate with

Mr.S.K, Mukhi, Advocate

for the appellant(s).

***

Ritu Bahri, J (Oral)

Learned counsel for the appellant, seeks permission to withdraw the present appeal to file afresh, with better particulars.

Keeping in view the aforesaid, the present appeal is allowed to be withdrawn.

Dismissed as withdrawn.

10th February, 2023

(RITU BAHRI) Sonia Puri

JUDGE

(MANISHA BATRA)

JUDGE Whether speaking/reasoned : Yes/No Whether reportable

: Yes/No SONIA PURI 2023.02.15 10:22 I attest to the accuracy and integrity of this order/judgment

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