COMMISSIONER OF INCOME TAX PANCHKULA vs. MOHAN SINGH
What did the High Court hold?
The Punjab and Haryana High Court at Chandigarh decided to dismiss the appeal as withdrawn. The reasoning provided is that the learned counsel for the appellant (Commissioner of Income Tax) had specific instructions to withdraw the appeal due to the tax effect being under Rs.2 crores, in accordance with Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The operative direction was to dismiss the appeal. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Panchkula (appellant) against the order dated 28.11.2013 passed by the Income Tax Appellate Tribunal, Chandigarh Benches, “A” Chandigarh in ITA No.993/Chd./2013. The respondent in this appeal is Mohan Singh. The appeal was presented before the Punjab and Haryana High Court at Chandigarh. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text, other than the tax effect being under Rs.2 crores.
What were the issues?
1. Whether the appeal, involving a tax effect under Rs.2 crores, should be withdrawn in light of Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. This is a procedural issue concerning the appellant's right to withdraw the appeal based on a government circular. Contentions: Assessee (Revenue): The learned counsel for the appellant (Commissioner of Income Tax) submitted that as the tax effect involved in this appeal is under Rs.2 crores, she has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
215
IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
ITA-158-2014 Decided on: 25.08.2025
Commissioner of Income Tax, Panchkula
.... Appellant
versus Mohan Singh
.... Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL
HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA
Present: Ms. Pridhi J. Sandhu, Advocate for the appellant.
Mr. Shantanu Bansal, Advocate for the respondent. **** Lisa Gill, J. (Oral)
Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 28.11.2013 passed by learned Income Tax Appellate Tribunal, Chandigarh Benches, “A” Chandigarh in ITA No.993/Chd./2013. 2.
Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, she has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. 3.
Appeal is, accordingly, dismissed as withdrawn. 4.
Pending application(s), if any, stand(s) disposed of.
(LISA GILL) JUDGE
25.08.2025
(MEENAKSHI I. MEHTA) Sonia
JUDGE Whether speaking/non-speaking?
Yes/No Whether reportable?
Yes/No SONIA BURA 2025.08.27 11:37 I attest to the accuracy and integrity of this document
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