THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. RAJNI JAIN

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ITA/114/2021HC Punjab & HaryanaPHHC01030926202124 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the revenue's counsel that the assessee had opted for the Vivad Se Vishwas Act/Scheme. Consequently, the revenue had no instructions to pursue the appeal. The Court, therefore, disposed of the appeal as withdrawn. No decision was made on the merits of the original dispute.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax (Central), Ludhiana against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Smt. Rajni Jain. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the appeal was presented before the High Court of Punjab and Haryana.

What were the issues?

The High Court was to decide whether to proceed with the appeal filed by the revenue. The revenue, represented by Mr. Rajesh Katoch, Senior Standing Counsel, informed the Court that the assessee has availed of the Vivad Se Vishwas Act/Scheme. Based on this information, the revenue had instructions not to pursue the instant appeal. No specific legal questions or arguments from the assessee were recorded.

AI-generated summary — verify with the full judgment below

108(2) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-114-2021(O&M)

Date of Decision:24.08.2022 The Pr. Commissioner of Income Tax (Central), Ludhiana

....... Appellant

versus Smt.Rajni Jain

...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr.Rajesh Katoch, Senior Standing Counsel assisted by Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Mr.Rajeh Katoch, learned Senior Standing Counsel at the very outset informs the Court that the assessee has already availed of the Vivad Se Vishwas Act/Scheme and as such he has instructions not to pursue the instant appeal. Disposed of as withdrawn. (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.08.25 14:12 I attest to the accuracy and authenticiy of this order/judgment

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