M/S. GLAXOSMITHKLINE ASIA PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX, CHD.

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ITA/217/2022HC Punjab & HaryanaPHHC01070195202204 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 submitted that the matter has been settled with the Department under the Direct Tax Vivad Se Vishwas Scheme, 2024, and consequently, he had instructions to withdraw the appeal. The learned counsel for the respondent affirmed this settlement and stated that Form-4 had been issued to the appellant. Based on these submissions, the High Court dismissed the appeal as withdrawn. No decision on the merits of the original dispute was made, as the appeal was disposed of due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The appellant, M/s Glaxo SmithKline Asia Pvt. Ltd., filed an appeal against an order of the Deputy Commissioner of Income Tax. The appeal was before the High Court of Punjab & Haryana at Chandigarh. The assessment year(s) are not specified in the judgment. The procedural history leading to this appeal is not detailed. The core of the matter is that the assessee has settled the dispute with the Income Tax Department under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant due to settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024? (Question of law) The appellant's counsel argued that the matter has been settled with the Department under the Direct Tax Vivad Se Vishwas Scheme, 2024, and therefore, they have instructions to withdraw the appeal. The respondent's counsel affirmed the factum of settlement and informed that Form-4 has been issued to the appellant.

AI-generated summary — verify with the full judgment below

227-1

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH

ITA No.217 of 2022 Date of Decision: 04.09.2025

M/s Glaxo SmithKline Asia Pvt. Ltd. …Appellant

Versus

Deputy Commissioner of Income Tax …Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL

HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. Aniket D. Aggarwal, Advocate

for the appellant (joined through VC).

Mr. Yogesh Putney, Senior Standing Counsel for respondent-Income Tax Department.

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

Learned counsel for appellant submits that the matter has been settled by assessee with the Department under the Direct Tax Vivad Se Vishwas Scheme, 2024 therefore, he has instructions to withdraw this appeal. 2.

Learned counsel for respondent affirms the factum of settlement and informs that Form-4 has been issued to appellant. 3.

Appeal is, accordingly, dismissed as withdrawn.

(LISA GILL) JUDGE

04.09.2025

(MEENAKSHI I. MEHTA) seema

JUDGE

Whether speaking/reasoned: Yes

Whether Reportable: Yes/No SEEMA SHARMA 2025.09.05 14:56 I attest to the accuracy and authenticity of this order/judgment

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