COMMISSIONER OF INCOME TAX -1 vs. M/S SK & CO 90 INDUSTRIAL AREA PHASE 1 CHANDIGARH

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ITA/201/2014HC Punjab & HaryanaPHHC01109333201431 October 2018Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE GURMEET SINGH SANDHAWALIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's prayer for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. No findings were made on the merits of the case, and no specific legal principles were established or applied. The operative direction was solely to dismiss the appeal as withdrawn. No issues were left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (the appellant) against M/s S.K. & Company (the respondent). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the fact that the appeal was presented before the High Court of Punjab & Haryana at Chandigarh. The amount in dispute is not mentioned.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The sole matter before the Court was the appellant's request to withdraw the appeal. The appellant, through its counsel, sought leave to withdraw the appeal. The respondent's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were argued or discussed in relation to the merits of the case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No. 201 of 2014 (O&M)

Date of Decision: 31.10.2018

Principal Commissioner of Income Tax-1, Chandigarh.

…..Appellant

versus M/s S.K.& Company

….Respondents

CORAM: HON’BLE MR.JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI, JUDGE

Present : Ms. Urvashi Dugga, Advocate, for the appellant.

Mr. Akshay Bhan, Sr. Advocate with Mr. Alok Mittal, Advocate, for the respondents.

****

KRISHNA MURARI, C.J.(oral)

Learned counsel for the appellant sought leave of the Court to permit withdrawal of the appeal.

Prayer made is allowed.

Appeal stands dismissed as withdrawn.

(KRISHNA MURARI) CHIEF JUSTICE

(ARUN PALLI) JUDGE

31.10.2018 ravinder

Whether speaking/reasoned √Yes/No Whether reportable Yes/No√ Ravinder Sharma 2018.11.02 11:29 I attest to the accuracy and integrity of this document

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