THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S ROOP SQUARE PVT LTD

PDF · subscribers
ITA/35/2023HC Punjab & HaryanaPHHC01126012202226 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is to be dismissed as withdrawn. The reasoning provided is that the learned counsel for the appellant submitted that the tax effect involved in the appeal is under Rs.2 Crores, and he has specific instructions to withdraw the appeal in view of Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The operative direction is that the appeal is accordingly dismissed as withdrawn. No issues were left undecided.

What were the facts?

The Principal Commissioner of Income Tax (Central), Ludhiana (the appellant/Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 03.06.2022 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench ‘B’, Chandigarh, in ITA No.249/CHD/2021. The respondent is M/s Roop Square Pvt. Ltd. The appeal was heard by the High Court of Punjab & Haryana at Chandigarh. The learned counsel for the appellant stated that the tax effect involved in the appeal was under Rs.2 Crores and he had instructions to withdraw the appeal in view of CBDT Circular No.9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn, considering the tax effect and the CBDT Circular No.9 of 2024. (Question of law). The Revenue, through its learned counsel, argued that as the tax effect involved in the appeal is under Rs.2 Crores, it has specific instructions to withdraw the appeal in view of CBDT Circular No.9 of 2024 dated 17.09.2024. No arguments were recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

216-2

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.35 of 2023

Date of Decision: 26.09.2025

The Pr. Commissioner of Income Tax (Central), Ludhiana

…Appellant

Versus

M/s Roop Square Pvt. Ltd.

…Respondent

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

Present:- Mr. Varun Issar, 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 03.06.2022 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh, in ITA No.249/ CHD/2021. 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

Recent GST High Court judgments

Search GST case law →