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

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ITA/219/2022HC Punjab & HaryanaPHHC01070199202204 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mrs. Justice Lisa Gill and Hon'ble Mrs. Justice Meenakshi I. Mehta, considered the submissions of both parties. The Court noted that the assessee had instructed its counsel to withdraw the appeal due to a settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. The revenue's counsel confirmed this settlement and the issuance of Form-4. Consequently, the Court found no impediment to allowing the withdrawal. The appeal was accordingly dismissed as withdrawn. No specific findings on the merits of the original dispute were made, as the appeal was disposed of on a procedural ground arising from the settlement scheme.

What were the facts?

The appeal was filed by M/s Glaxo SmithKline Asia Pvt. Ltd. (the assessee) against an order of the Deputy Commissioner of Income Tax (the respondent). The specific assessment year(s) and the nature of the order under challenge are not detailed in the judgment. The procedural history indicates that the assessee has settled the matter with the Income Tax Department under the Direct Tax Vivad Se Vishwas Scheme, 2024. The respondent confirmed this settlement and stated that Form-4 has been issued to the assessee.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024. Assessee's Contention: The assessee, through its counsel, submitted that the matter has been settled with the Department under the Direct Tax Vivad Se Vishwas Scheme, 2024, and therefore, instructed to withdraw the appeal. Revenue's Contention: The Senior Standing Counsel for the respondent affirmed the factum of settlement and informed the Court that Form-4 has been issued to the appellant.

AI-generated summary — verify with the full judgment below

227

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH

ITA No.219 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 18:00 I attest to the accuracy and authenticity of this order/judgment

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