THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S IMPROVEMENT TRUST, SANGRUR (PAN: AAATI6009F)

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ITA/267/2018HC Punjab & HaryanaPHHC01119118201801 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the revenue's request to withdraw the appeal. The reasoning provided is that the revenue-appellant sought to withdraw the appeal on account of low tax effect. The Tribunal dismissed the appeal as withdrawn. No specific finding on the merits of the original dispute was made, as the appeal was disposed of procedurally. The operative direction was to dismiss the appeal as withdrawn and inform the respondent.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the revenue) against M/s Improvement Trust Sangrur (the assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is also not stated. The procedural history is that the revenue-appellant sought to withdraw the appeal on account of low tax effect.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the revenue on account of low tax effect. This is a question of procedure and discretion. The revenue argued for withdrawal based on low tax effect. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN Sr. No. 202(1

The Com

M/s Impr

CORAM

Present :

DEEPAK (1) this appea (2)

(3)

01.09.202 sunil yadav

Wh N THE HIGH COURT OF P AT CHANDI 4)

missioner of Income Tax (Exem Versus rovement Trust Sangrur M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Varun Issar, Senior Stan Ms. Pridhi Sandhu, Junior St Ms. Nikita Garg, Junior Stan the appellant-Income Tax De

* * * K SIBAL, J. (Oral) Learned counsel for the rev al on account of low tax effect. Dismissed as withdrawn. The respondent be informed.

( v

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

ITA No.267 of 2018 Date of decision : 01.09.2026 mptions), Chandigarh .....Appell ` .....Respond E DEEPAK SIBAL E SUNISH BINDLISH ding Counsel, tanding Counsel and nding Counsel for epartment. venue-appellant seeks to withdr

(DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 lant dent raw SUNIL YADAV 2026.09.03 12:15 I attest to the accuracy and authenticity of this order. Chandigarh

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