SAJJAN KUMAR vs. INCOME TAX APPELLATE CHD AND OTHERS

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-123-2024(O&M) Date of decision: 28.02.2025 Sajjan Kumar … Appellant Versus Income Tax Appellate Tribunal and others … Respondents CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep K. Sharma, Advocate, for the appellant. *** ARUN PALLI, J. (Oral) Learned counsel for the appellant, at the outset, fairly submits that the matter in issue is squarely covered by a decision rendered by the Supreme Court, in Checkmate Services P. Ltd. v. Commissioner of Income Tax-I, 2022(4) SCT 327, against the assessee. Accordingly, he requests that the present appeal be dismissed as not pressed. Ordered accordingly. ( Arun Palli )

Judge 28.02.2025 Rajan ( Sudeepti Sharma ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.03.01 10:48 I am approving this document