PR. COMMISSIONER OF INCOME TAX PANCHKULA vs. GURCHARAN SINGH, PROP. M/S KHURANA TRADING TRADING CO

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ITA/129/2023HC Punjab & HaryanaPHHC01070693202302 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal, acknowledging the Revenue's request, permitted the withdrawal of the appeal. The reasoning was based on the Circulars dated 15.03.2024 and 17.09.2024, which allow for the withdrawal of appeals where the tax effect is below a certain threshold. The Tribunal noted that the Revenue sought to withdraw the appeal on account of low tax effect in terms of these circulars. Consequently, the appeal was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The operative direction was the dismissal of the appeal as withdrawn.

What were the facts?

This case involves an appeal filed by the Revenue (Principal Commissioner of Income Tax) against an order related to the assessment of Gurcharan Singh. The appeal was filed before the High Court of Punjab & Haryana. The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history indicates that the Revenue sought to withdraw the appeal. The reason cited for withdrawal was the low tax effect, in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Miscellaneous applications also stood disposed of.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal on the grounds of low tax effect as per the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes? (Question of law) The Revenue argued that they sought to withdraw the appeal based on the aforementioned circulars concerning low tax effect. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 196 PR. COMMISSIO

GURCHARAN SI

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 INGH

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-129-2023 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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