THE PR. COMMISSIONER OF INCOME TAX-II, AMRITSAR vs. SH. SAKET MEHRA, 16, JOSHI COLONY, AMRITSAR (PAN: AAHFJ3327N)
What did the High Court hold?
The High Court dismissed the appeal as withdrawn, granting the revenue the liberty to file an application for revival of the appeal as prayed for. The Court clarified that the withdrawal of the appeal by the revenue would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the legal issue claimed by the revenue was left open to be adjudicated in an appropriate case. The Court did not decide the merits of the case.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax-II, Amritsar (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Saket Mehra (the assessee). The tax effect involved in the appeal was ₹40,78,800. The revenue sought to withdraw the appeal based on Circular No. 03/2018 dated 11th July 2018, issued by the Central Board of Direct Taxes. The revenue also requested liberty to file an application for revival of the appeal if anything survived.
What were the issues?
1. Whether the revenue is permitted to withdraw the appeal, and if so, with what liberty. This issue arises from the revenue's stated intention to withdraw the appeal based on a CBDT circular concerning tax effect. The revenue argued that due to the tax effect being below the threshold stipulated in Circular No. 03/2018, they had instructions to withdraw the appeal. They also prayed for liberty to revive the appeal. The assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-232-2018 Date of Decision: 22.10.2018 The Principal Commissioner of Income Tax-II, Amritsar ...Appellant. Versus Sh. Saket Mehra ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Sanat Kapoor, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. Learned counsel for the appellant-revenue states that since the tax effect involved is ` 40,78,800/-, he has instructions to withdraw the present appeal in view of Circular No.03/2018, dated 11th July, 2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL) JUDGE October 22, 2018 (AVNEESH JHINGAN) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2018.10.26 16:41 I attest to the accuracy and integrity of this document
Recent GST High Court judgments
Search GST case law →- M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
- Prabhudatta Mishra vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, OdishaOrissa · 15 Oct 2026
- Rajesh Kumar Gupta vs. Joint Commissioner Of GST (Appeal), Territorial Range, BolangirOrissa · 15 Oct 2026
- M/S. Attitude Exim PVT. LTD., Rourkela vs. The Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- M/S.Pradeep Kumar Mahapatra, Bhubaneswar vs. Superintendent Bhubaneswar-Iii Circle, CGST Range, BhubaneswarOrissa · 15 Oct 2026
