COMMISSIONER OF INCOME TAX 1 vs. M/S S K & CO. 90 INDUSTRIAL AREA PHASE 1 CHD

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ITA/236/2014HC Punjab & HaryanaPHHC01109371201431 October 2018Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer made by the learned counsel for the appellant. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. The operative direction was to dismiss the appeal as withdrawn. No specific ratio decidendi can be extracted as the matter was disposed of on a procedural request.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-1, Chandigarh (appellant) against M/s S.K. & Company (respondent). The specific assessment year(s) and the order or action under challenge are not detailed in the provided judgment. The procedural history is limited to the filing of the appeal before the High Court of Punjab & Haryana at Chandigarh. The amount in dispute is not stated. The judgment records that the appeal was listed for hearing on 31.10.2018.

What were the issues?

The sole issue before the High Court was whether to grant the appellant's prayer for withdrawal of the appeal. The appellant, represented by Ms. Urvashi Dugga, sought leave to withdraw the appeal. The respondent was represented by Mr. Akshay Bhan, Sr. Advocate, with Mr. Alok Mittal, Advocate. No specific arguments were recorded from either side regarding the merits of the case, as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No. 236 of 2014(O&M)

Date of Decision: 31.10.2018

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Appeal stands dismissed as withdrawn.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 11:37 I attest to the accuracy and integrity of this document

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