THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S FOOD CORPORATION OF INDIA, CHANDIGARH (TAN: PTLP10163G)

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ITA/167/2018HC Punjab & HaryanaPHHC01119007201826 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the appellant (Income Tax Department) submitted that the tax effect involved in the appeal was under Rs.2 Crores and he had specific instructions to withdraw the 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. Accordingly, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh, against an order dated 13.07.2017 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1333 Chd 2016. The respondent in this appeal is M/s Food Corporation of India, Chandigarh. The appeal was filed under Section 260A of the Income Tax Act, 1961. The tax effect involved in the appeal was stated to be under Rs.2 Crores.

What were the issues?

1. Whether the appeal should be withdrawn in light of the tax effect being under Rs.2 Crores and Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India? (Question of procedure/policy) Contentions: Assessee (Revenue): The learned counsel for the appellant (Income Tax Department) submitted that as the tax effect involved in this appeal is under Rs.2 Crores, he 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.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

223-7

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.167 of 2018 (O&M)

Date of Decision: 26.09.2025

The Commissioner of Income Tax (TDS)-1, Chandigarh

…Appellant

Versus

M/s Food Corporation of India, Chandigarh

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. Amanpreet Singh, Senior Standing Counsel,

for appellant-Income Tax Department.

Mr. Maninder Arora, Advocate

for respondent.

***** LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 13.07.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1333 Chd 2016. 2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 Crores, he 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

26.09.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE Whether speaking/reasoned: Yes/No

Whether Reportable: Yes/No NEETU RANI 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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