THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD vs. HENNA EXPORT CORPORATION, FARIDABAD

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ITA/141/2022HC Punjab & HaryanaPHHC01051288202201 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. The court noted that the learned counsel for the appellant-revenue sought to withdraw the appeal on account of low tax effect. Consequently, the appeal was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The judgment does not provide any reasoning on the merits of the case, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (the revenue) against M/s Henna Export Corporation (the assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the judgment. The procedural history is limited to the filing of the appeal before the High Court. The amount in dispute is not stated. The appeal was listed for hearing before a Division Bench of the Punjab & Haryana High Court.

What were the issues?

1. Whether the appeal filed by the revenue should be withdrawn on account of low tax effect? (Question of fact) The revenue, through its learned counsel, sought to withdraw the appeal. The reason provided for withdrawal was "low tax effect". No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 215 (4)

ITA-141-2022 (O&M) Date of decision : 01.09.2026

Principal Commissioner of Income Tax, Faridabad .…. Appellant Versus M/s Henna Export Corporation

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Varun Issar, Senior Standing Counsel

Ms. Pridhi Sandhu, Junior Standing Counsel

Ms. Nikita Garg, Junior Standing Counsel for the appellant-revenue.

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the appellant-revenue seeks to withdraw this appeal on account of low tax effect. 2. Dismissed as withdrawn. 3. Pending miscellaneous application(s) also stands disposed of.

[DEEPAK SIBAL]

JUDGE

01.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.02 14:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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