SHRI KAMAL KUMAR SINGAL (DECEASED) vs. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1

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ITA/177/2021HC Punjab & HaryanaPHHC01044168202010 February 20231 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the present appeal. The reasoning provided is that the learned counsel for the appellant sought permission to withdraw the appeal to file it afresh with better particulars. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made. The operative direction was to allow the withdrawal.

What were the facts?

The appeal was filed by Shri Kamal Kumar Singal (Deceased) against the Commissioner of Income Tax. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The procedural history indicates that the appellant's counsel sought permission to withdraw the present appeal to file it afresh with better particulars. The High Court considered this request.

What were the issues?

1. Whether the appellant should be permitted to withdraw the appeal to file it afresh with better particulars. This is a procedural issue concerning the conduct of the appeal. The appellant's counsel argued for withdrawal to file a revised appeal. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

2023:PHHC:049375-DB 102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.177 of 2021 (O&M) Date of Decision: 10.02.2023

Shri Kamal Kumar Singal (Deceased)

..…... Appellant V/s.

Commissioner of Income Tax.

….....Respondent

CORAM: HON'BLE MS. JUSTICE RITU BAHRI

HON’BLE MRS. JUSTICE MANISHA BATRA

Present: Mr. Iqbal, Advocate with

Mr.S.K, Mukhi, Advocate

for the appellant.

***

Ritu Bahri, J (Oral)

Learned counsel for the appellant, seeks permission to withdraw the present appeal to file afresh, with better particulars.

Keeping in view the aforesaid, the present appeal is allowed to be withdrawn.

Dismissed as withdrawn.

10th February, 2023

(RITU BAHRI) Sonia Puri

JUDGE

(MANISHA BATRA)

JUDGE Whether speaking/reasoned : Yes/No Whether reportable

: Yes/No SONIA PURI 2023.04.11 16:44 I attest to the accuracy and integrity of this order/judgment

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