C I T vs. M/S STEEL STRIPS WHEELS LTD.

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ITA/289/2008HC Punjab & HaryanaPHHC01080264200814 January 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be dismissed as withdrawn. The Court explicitly stated that the dismissal was made without commenting on the merits of the case. The reasoning provided was solely based on the appellant's submission, citing recent CBDT circulars as the basis for their decision to withdraw. No substantive legal principles were discussed or established, and therefore, no ratio decidendi for future cases can be extracted. Pending applications, if any, were disposed of as a consequence of the appeal's dismissal.

What were the facts?

The appeal, ITA-289-2008, was filed by the Commissioner of Income Tax (appellant) against M/s Steel Strips Wheels Ltd. (respondent). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The judgment was delivered on January 14, 2026. The procedural history leading to this hearing is not detailed in the provided text. The amount in dispute is not stated.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was the appellant's request to withdraw the appeal. The appellant's contention was based on Board Circulars dated 15.03.2024 and 06.08.2024 issued by the Central Board of Direct Taxes, which led them to seek dismissal of the appeal as withdrawn. The respondent's arguments are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-2

ITA-289-2008 Date of Decision: 14.01.2026 COMMISSIONER OF INCOME TAX ...Appellant Vs. M/S STEEL STRIPS WHEELS LTD.

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. Urvashi Dugga, Sr. Standing Counsel (through V.C.) and

Ms. Kavita, Advocate

for appellant-Income Tax

Mr. Akshay Bhan, Sr. Advocate with

Mr. Shantanu Bansal, Advocate

for the respondent

*** JAGMOHAN BANSAL, J. (ORAL)

Learned counsel for the appellant submits that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by Central Board of Direct Taxes, appeal may be dismissed as withdrawn. 2.

Dismissed as withdrawn without commenting on merits. 3.

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

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE January 14, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.01.15 10:10 I attest to the accuracy and integrity of this document

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