PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S NARULA FOODS PVT LTD

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ITA/20/2024HC Punjab & HaryanaPHHC01034144202401 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The reasoning provided is that the learned counsel for the appellant-revenue explicitly sought to withdraw the appeal on the grounds of low tax effect. The court accepted this request and disposed of the appeal accordingly. No other issues were decided on merits. The operative direction is the dismissal of the appeal as withdrawn. Any pending miscellaneous applications were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Ludhiana (the revenue) against M/s Narula Foods Pvt. Ltd. (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action which is not detailed. The procedural history involves the revenue filing the present appeal before the High Court of Punjab & Haryana at Chandigarh. The amount in dispute is not stated. The judgment records that the revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn on account of low tax effect (question of mixed law and fact, concerning the procedural aspect of the appeal). Contentions: Assessee: No arguments are recorded for the assessee in the judgment. Revenue: The learned counsel for the appellant-revenue sought to withdraw the appeal on account of low tax effect.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 273 (2)

ITA-20-2024 (O&M) Date of decision : 01.09.2026

Principal Commissioner of Income Tax, Ludhiana

.…. Appellant Versus M/s Narula Foods Pvt. Ltd.

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Varun Issar, Senior Standing Counsel

Ms. Pridhi Sandhu, Junior Standing Counsel

Ms. Nikita Garg, Junior Standing Counsel for the appellant-revenue.

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the appellant-revenue seeks to withdraw this appeal on account of low tax effect. 2. Dismissed as withdrawn. 3. Pending miscellaneous application(s), if any, also stand disposed of.

[DEEPAK SIBAL]

JUDGE

01.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.02 15:47 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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