MAHARAWAL KHEWAJI TRUST vs. C I T AND ANR.

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ITA/181/2007HC Punjab & HaryanaPHHC01072859200701 April 2024Bench: MR. JUSTICE DR. BHARAT BHUSHAN PARSOON,MR. JUSTICE RAJIVE BHALLA1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that the appellant-assessee's counsel stated that the Trust had been declared illegally formed and null and void by the High Court. Furthermore, the Special Leave Petitions filed by the Trustees before the Supreme Court challenging this declaration were rejected on 07.09.2022. In light of these developments, the counsel for the appellant expressed no desire to press the present appeal. Consequently, the Tribunal dismissed the appeal as not being pressed. No decision on the merits of the original dispute was made.

What were the facts?

The appeal was filed by Maharawal Khewaji Trust against the Commissioner of Income Tax, Bathinda and another. The core issue stemmed from the Trust being declared illegally formed and null and void by the High Court. The Trustees had filed Special Leave Petitions (SLPs) before the Supreme Court challenging this declaration. The Supreme Court, vide its order dated 07.09.2022, rejected these SLPs. Following the Supreme Court's decision, the appellant's counsel stated that the Trust no longer wished to press the present appeal.

What were the issues?

1. Whether the appeal filed by the assessee-Trust is maintainable in light of the High Court's declaration that the Trust is illegally formed and null and void, and the subsequent rejection of SLPs by the Supreme Court. Assessee's Contention: The assessee's counsel stated that due to the adverse pronouncements by the High Court and the Supreme Court, they do not wish to press the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the issues to be decided.

AI-generated summary — verify with the full judgment below

2024:PHHC:042942-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 206-2 ITA-181-2007 Date of Decision: April 01, 2024 Maharawal Khewaji Trust ......Appellant(s) Vs. Commissioner of Income Tax, Bathinda and another ......Respondent(s) CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Shantanu Bansal, Advocate for the appellant-assessee. Mr.Amanpreet (A.P.) Singh, Sr. Standing Counsel for the respondent. *** SANJEEV PRAKASH SHARMA.J. (ORAL) Learned counsel for the appellant states that the Trust has been found as illegally formed Trust and the same has been declared null and void by this Court. SLPs preferred by the Trustee have been rejected by Hon’ble the Supreme Court vide Special Leave Petition (Civil) Nos.9151-9153 of 2020; 10211-10213 of 2020 and 11206-11208 of 2020, decided on 07.09.2022. 2. In view of the above, learned counsel for the appellant does not wish to press the present appeal for want of instructions. 3. Accordingly, the instant appeal is dismissed as not being pressed. 4. All pending applications, if any, stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE April 01, 2024 sonia arora Whether speaking/reasoned: Speaking Whether reportable: Yes / No Sonia Arora 2024.04.02 12:37 I attest to the accuracy and integrity of this document

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