THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. THE DISTRICT MANAGER, PUNJAB STATE CIVIL SUPPLY CORP. LTD. ROPAR (TAN: PTLM10476E)

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ITA/287/2018HC Punjab & HaryanaPHHC01119140201826 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant (Revenue) that the tax effect involved in the appeal is under Rs.2 Crores and that he has specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. Accordingly, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. Any pending applications were also disposed of.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh, under Section 260A of the Income Tax Act, 1961, against an order dated 04.10.2017 passed by the Income Tax Appellate Tribunal, Division Bench ‘A’, Chandigarh, in ITA No.275/CHD/2017. The respondent in this appeal is the District Manager, Punjab State Civil Supply Corporation Ltd. The appellant's counsel stated that the tax effect involved in the appeal is below Rs.2 Crores. This submission was made in light of Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India.

What were the issues?

1. Whether the appeal should be withdrawn in view of the tax effect being below Rs.2 Crores and Circular No. 9 of 2024 issued by the CBDT? Assessee's contention: The assessee did not present any arguments as none appeared for the respondent. The appellant (Revenue) contended that as the tax effect involved in the appeal is under Rs.2 Crores, they have specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

223-12

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.287 of 2018 (O&M)

Date of Decision: 26.09.2025

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

…Appellant

Versus

The District Manager, Punjab State Civil Supply Corporation Ltd.

…Respondent

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

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

for appellant-Income Tax Department.

None for respondent.

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

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 04.10.2017 passed by learned Income Tax Appellate Tribunal, Division Bench ‘A’, Chandigarh, in ITA No.275/CHD/ 2017. 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 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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