THE PR COMMISSIONER OF INCOME TAX, CENTRAL, LUDHIANA,

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ITA/338/2026HC Punjab & HaryanaPHHC01099880202631 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of the appeal as prayed for by the appellant. The court noted the submission of the learned counsel for the appellant that the order under challenge was also being contested in another appeal (ITA-284-2026) and that the appellant wished to withdraw the current appeal to pursue the other one. The court granted liberty to the appellant to withdraw the appeal. The appeal was dismissed as withdrawn, with the liberty to pursue the other pending appeal.

What were the facts?

The appeal, bearing number ITA-338-2026 (O&M), was filed by the Principal Commissioner of Income Tax (Central), Ludhiana, against Nice Exports Pvt. Ltd. The appeal was listed for decision on 31.08.2026 before the High Court of Punjab & Haryana at Chandigarh. The counsel for the appellant, representing the Income-tax Department, informed the court that the order under challenge in this appeal was also being challenged in another appeal, ITA-284-2026. Consequently, the appellant sought permission to withdraw the present appeal to pursue the other pending appeal.

What were the issues?

The Tribunal had to decide whether to permit the withdrawal of the appeal. The appellant's contention was that the order under challenge in ITA-338-2026 was also being challenged in ITA-284-2026, and therefore, they wished to withdraw the present appeal to consolidate their pursuit of the matter in the other appeal. The judgment does not record any specific arguments from the respondent (Nice Exports Pvt. Ltd.) on this procedural matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.180

ITA-338-2026 (O&M) Date of decision : 31.08.2026

The Principal Commissioner of Income Tax (Central), Ludhiana

.…. Appellant Versus Nice Exports Pvt. Ltd. ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Varun Issar, Senior Standing Counsel

Ms. Pridhi Sandhu, Junior Standing Counsel

Ms. Nikita Garg, Junior Standing Counsel, for the appellant-Income-tax Department.

* * * * * DEEPAK SIBAL, J. (Oral) 1.

The instant appeal is incomplete. 2.

Learned counsel for the appellant submits that the order under challenge in this appeal has been challenged in another appeal being ITA-284-2026 and therefore, he be permitted to withdraw this appeal to pursue ITA-284-2026. 3.

Dismissed as withdrawn with liberty as prayed for.

[DEEPAK SIBAL]

JUDGE

31.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 14:17 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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