THE COMMISSIONER OF INCOME TAX (TDS)-1 CHANDIGARH vs. M/S PUNJAB AGRO FOODGRAINS CORPN. LTD. MEHLAN KALAN, SANGRUR

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ITA/278/2019HC Punjab & HaryanaPHHC01051034201926 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant, the Commissioner of Income Tax (TDS)-1, Chandigarh, submitted that as the tax effect involved in the appeal was under Rs.2 Crores, he had specific instructions to withdraw the appeal in view of Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the original appeal before the ITAT was made. Any pending applications were also disposed of.

What were the facts?

The Commissioner of Income Tax (TDS)-1, Chandigarh, the appellant, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 20.11.2018 passed by the Income Tax Appellate Tribunal, Bench ‘B’, Chandigarh, in ITA No.75/Chd/2018. The respondent is M/s Punjab Agro Foods Grains Corporation Ltd., Sangrur. The appeal was filed challenging the decision of the ITAT. The tax effect involved in the appeal was stated to be under Rs.2 Crores.

What were the issues?

1. Whether the appeal should be withdrawn by the appellant in view of the tax effect being under Rs.2 Crores and Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The appellant's contention was that they have specific instructions to withdraw the appeal due to the tax effect being below the threshold stipulated in the aforementioned circular. The judgment does not record any specific arguments from the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

212

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.278 of 2019

Date of Decision: 26.09.2025

The Commissioner of Income Tax (TDS)-1, Chandigarh

…Appellant

Versus

M/s Punjab Agro Foods Grains Corporation Ltd., Sangrur

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. Ranvijay Singh, Senior Standing Counsel,

for appellant-Income Tax Department.

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

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 20.11.2018 passed by learned Income Tax Appellate Tribunal, Bench ‘B’, Chandigarh, in ITA No.75/ Chd/2018. 2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. 3.

Appeal is, accordingly, dismissed as withdrawn. 4.

Pending application(s), if any, stand(s) disposed of.

(LISA GILL)

JUDGE

26.09.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No NEETU RANI 2025.09.29 12:50 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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