M/S HINDUSTAN IRONSTORES vs. THE COMMR. OF INCOME TAX, NH-IV, FARIDAB
What did the High Court hold?
The High Court noted that the counsel for the appellant, Mr. Amit Parsad, representing Mr. Sanjay Bansal, Sr. Advocate, made a statement that he had instructions from the appellant not to pursue the instant appeal. Consequently, based on the statement made by the appellant's counsel, the High Court disposed of the appeal as 'not pressed'. Any pending applications related to the appeal were also disposed of. No decision on the merits of the case was made.
What were the facts?
The appellant, M/s Hindustan Iron Stores, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order from the Commissioner of Income Tax, NH-IV, Faridabad. The appeal was filed for the assessment year(s) not specified in the judgment. The procedural history leading to this appeal is not detailed. The High Court heard the matter on 22.08.2022.
What were the issues?
The High Court was to decide on the appeal filed by M/s Hindustan Iron Stores against the Commissioner of Income Tax. The specific grounds of appeal or the questions of law are not recorded in the judgment. The appellant's counsel made a statement at the bar indicating instructions not to pursue the appeal. The revenue's contentions are not recorded as the appeal was disposed of based on the appellant's submission.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH (211) ITA
No.325 of 2006(O&M)
Date of Decision: 22.08.2022 M/s Hindustan Iron Stores
.................Appellant. Vs. The Commissioner of Income Tax, NH-IV, Faridabad
..............Respondent. CORAM: HON'BLE MR. JUSTICE
TEJINDER SINGH DHINDSA
HON'BLE MR. JUSTICE
DEEPAK MANCHANDA
Present: Mr.Amit Parsad, Advocate for Mr. Sanjay Bansal, Sr. Advocate for the appellant. Mr. Tajender K. Joshi, Senior Standing counsel for the respondent. **** TEJINDER SINGH DHINDSA, J.(Oral) Mr. Amit Parsad, Advocate has entered appearance for Mr. Sanjay Bansal, learned Senior Advocate and makes a statement at the bar that he has instructions from the appellant not to pursue the instant appeal. As per the statement made by counsel representing the appellant, the instant appeal is disposed of as not pressed. Pending application(s), if any, shall also stand disposed of. (TEJINDER SINGH DHINDSA) JUDGET
(DEEPAK MANCHANDA) JUDGE 22.08.2022 Anjal Whether speaking/reasoned? Yes/No Whether reportable? Yes/No ANJAL GUPTA 2022.08.23 17:24 I attest to the accuracy and authenticity of this document
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