(O&M) THECOMMISSIONER OF INCOME TAX-1 vs. SHRI HARMAIL SINGH BAINS

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ITA/397/2005HC Punjab & HaryanaPHHC01074664200501 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the learned counsel for the appellant (revenue) to withdraw the present appeal. The court noted that ITA No. 181 of 2012, which was to be heard along with the present appeal, had already been withdrawn by the department. Based on this submission, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-1 (the appellant/revenue) against an order concerning Shri Harmail Singh Bains (the respondent/assessee). The appeal was listed for hearing along with ITA No. 181 of 2012. The tax effect in the present appeal was stated to be on the lower side. The High Court of Punjab and Haryana at Chandigarh was hearing the matter.

What were the issues?

1. Whether the appeal filed by the revenue should be permitted to be withdrawn, considering that a related appeal (ITA No. 181 of 2012) has already been withdrawn by the department. The revenue argued that since ITA No. 181 of 2012 was withdrawn, they wished to withdraw the present appeal as well. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 212 ITA-397-2005 (O&M) Date of decision:- 01.02.2023 The Commissioner of Income Tax-1 .... Appellant VS. Shri Harmail Singh Bains ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel with Mr. Aditya Mehtani, Junior Standing Counsel for the appellant. Mr. Abhinav Narang, Advocate for the respondent. Ritu Bahri, J. (Oral) The tax effect is on the lower side and this appeal was to be heard along with ITA No. 181 of 2012. Learned counsel for the appellant has informed that ITA No.181 of 2012 has already been withdrawn by the department. Keeping in view this fact, learned counsel for the appellant prays for withdrawal of the present appeal. She is permitted to do so. Dismissed as withdrawn. ( RITU BAHRI ) JUDGE 01.02.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.02.02 11:02 I attest to the accuracy and integrity of this order/judgment

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