THE PR COMMISSIONER OF INCOME TAX LUDHIANA vs. M/S KBB NUTS PVT LTD. CHABAL LINK ROAD, AMRITSAR

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ITA/148/2022HC Punjab & HaryanaPHHC01058726202204 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was to be dismissed as withdrawn. This decision was based on the statement made by the learned counsel for the appellant, who, on instructions from the appellant-Department, prayed for the withdrawal of the present Appeal. Consequently, the Appeal was dismissed as withdrawn. All pending applications filed in this case were also disposed of accordingly. The judgment does not delve into any substantive legal issues or provide a ratio decidendi for future citation, as the appeal was withdrawn before any merits were considered.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana against M/s. KBB Nuts Private Ltd. The assessment years are not specified in the provided text. The appeal challenges an order or action, the specifics of which are not detailed. The procedural history indicates that the appeal was presented before the High Court of Punjab and Haryana at Chandigarh. The amount in dispute is not mentioned. The appeal was listed for hearing on March 4, 2024.

What were the issues?

The primary issue before the High Court was whether to proceed with the appeal. The appellant, represented by learned counsel Mr. Saurabh Kapoor, Senior Standing Counsel, made a statement on instructions from the appellant-Department. The judgment does not record any arguments from the respondent, M/s. KBB Nuts Private Ltd.

AI-generated summary — verify with the full judgment below

{2024:PHHC:030407-DB}

106 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-148-2022 (O&M) Date of Decision: 04.03.2024

THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA ..…...Appellant

V/s. M/s. KBB NUTS PRIVATE LTD, DHAPAI CHABAL LINK ROAD, AMRITSAR

….....Respondent

CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Saurabh Kapoor, Senior Standing Counsel for the appellant.

*** SANJEEV PRAKASH SHARMA, J. (Oral)

1.

Learned counsel for the appellant, on instruction from the appellant-Department, prays for withdrawal of the present Appeal. 2. In view of the statement made by learned counsel for the appellant, this Appeal is dismissed as withdrawn. 3. All pending applications filed in this case shall stand disposed of accordingly.

[SANJEEV PRAKASH SHARMA]

JUDGE

March 4, 2024

[SUDEEPTI SHARMA] Ess Kay

JUDGE

Whether speaking / reasoned

Yes / No Whether Reportable

Yes / No Suresh Kumar 2024.03.05 12:11 I attest to the accuracy and integrity of this document

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