C I T vs. M/S STEEL STRIPS WHEELS LTD.

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ITA/149/2008HC Punjab & HaryanaPHHC01080113200829 January 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in its oral order, dismissed the appeal as withdrawn. This decision was based on the submission made by the learned counsel for the appellant, who stated that the appeal should be dismissed as withdrawn in light of the Board Circulars dated 15.03.2024 and 06.08.2024 issued by the Central Board of Direct Taxes. No other issue was adjudicated upon, and no reasoning beyond the appellant's request and the cited circulars was provided. The operative direction was to dismiss the appeal. Any pending applications were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (appellant) against M/s Steel Strips Wheels Ltd. (respondent). The case pertains to an income tax matter. The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not stated. The procedural history leading to this hearing is not elaborated.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The primary issue before the Court was whether the appeal should be dismissed as withdrawn, as requested by the appellant. The appellant's counsel submitted that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by the Central Board of Direct Taxes, the appeal may be dismissed as withdrawn. The respondent's contentions are not recorded as the appeal was dismissed on the appellant's request.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-1

ITA-149-2008 Date of Decision: 29.01.2026 COMMISSIONER OF INCOME TAX ...Appellant Vs. M/S STEEL STRIPS WHEELS LTD.

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Ms. Urvashi Dugga, Advocate with

Ms. Kavita, Advocate for the appellant

Mr. Akshay Bhan, Sr. Advocate Mr. Shantanu Bansal, Advocate

for the respondent

*** JAGMOHAN BANSAL, J. (ORAL)

Learned counsel for the appellant submits that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by Central Board of Direct Taxes, appeal may be dismissed as withdrawn. 2.

Dismissed as withdrawn. 3.

Pending application(s), if any, shall also stand disposed of.

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE January 29, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.02.02 10:53 I attest to the accuracy and integrity of this document

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