PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. PURSHOTAM KUMAR

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ITA/129/2017HC Punjab & HaryanaPHHC01117313201702 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the revenue's request to withdraw the appeal. The reasoning provided is that the revenue sought to withdraw the appeal on account of low tax effect, as per the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The Tribunal noted that the appeal was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The specific findings or reasoning of the ITAT's original order that was under challenge are not discussed or decided upon by the High Court in this proceeding, as the appeal itself was withdrawn.

What were the facts?

The appeal was filed by the revenue against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Purshottam Kumar. The specific assessment year(s) are not mentioned in the provided text. The appeal challenges the ITAT's decision, though the details of that decision are not provided. The procedural history indicates that the revenue, represented by learned counsel, sought to withdraw the appeal. This withdrawal was based on Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes, pertaining to low tax effect. A miscellaneous application was also disposed of.

What were the issues?

1. Whether the revenue is permitted to withdraw the present 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? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The revenue, through its learned counsel, sought to withdraw the appeal citing the aforementioned Circulars concerning low tax effect as the basis for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 182 PR. COMMISSIO

PURSHOTTAM

CORAM : HON

HON

Present : Mr. S

Mr. R

for th

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA

ONER OF INCOME TAX, PANC

Versus KUMAR

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Saurabh Kapoor, Senior Standing Rana Gurtej Singh, Junior Standi he appellant(s)-revenue. e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-129-2017 Date of decision : 02.09.2026

CHKULA

.…. Appellant

..... Respondent IBAL INDLISH g Counsel ing Counsel evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o 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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