PR.COMMISSIONER OF INCOME TAX (CENTRAL), GURUGRAM vs. M/S PARDEEP ISPAT (P) LTD.

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ITA/287/2022HC Punjab & HaryanaPHHC01129358202202 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is that the appellant-revenue sought to withdraw the appeal on account of low tax effect, in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The Tribunal noted that pending miscellaneous applications also stood disposed of. The operative direction was to dismiss the appeal. No specific issue was left undecided; the entire appeal was disposed of based on the revenue's request for withdrawal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Gurugram, against M/s Pardeep Ispat (P) Ltd. The assessment year(s) are not explicitly stated. The appeal challenges an order or action that is not detailed in the provided text. The procedural history indicates that the revenue sought to withdraw the appeal on account of low tax effect, in terms of Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Miscellaneous applications also stood disposed of.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn on account of low tax effect, as per CBDT Circulars dated 15.03.2024 and 17.09.2024? (Question of procedure/administrative policy) Assessee's contentions: Not recorded. Revenue's contentions: The revenue, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, sought to withdraw the appeal on the grounds of low tax effect, citing the aforementioned CBDT Circulars. The revenue relied on these circulars as the basis for their request to withdraw.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 195 PR.COMMISSION

M/S PARDEEP I

CORAM : HON

HON

Present : Ms. U

Ms. K

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA NER OF INCOME TAX (CENT

Versus ISPAT (P) LTD.

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Kavita, Advocate, for the appella e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-287-2022 (O&M) Date of decision : 02.09.2026

TRAL), GURUGRAM

.…. Appellant

..... Respondent IBAL INDLISH g Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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