PR COMMISSIONER OF INCOME TAX PANCHKULA vs. SHRI JAI PAL, S/O MAM RAJ, VILL JARODA, TEHSIL JAGADHARI, YAMUNA NAGAR

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ITA/398/2018HC Punjab & HaryanaPHHC01119263201802 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the appellant-revenue sought to withdraw the appeal on account of low tax effect, citing Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The High Court, in its oral order, allowed the withdrawal of the appeal on this ground. Consequently, the appeal was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The ratio would be that appeals can be withdrawn by the revenue if they fall under the low tax effect criteria as per CBDT circulars.

What were the facts?

The appeal was filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Shri Jai Pal. The specific assessment year(s) are not mentioned in the provided text. The appeal was filed by the appellant-revenue. The procedural history indicates that the Revenue sought to withdraw the appeal. The High Court of Punjab & Haryana was hearing the appeal. The judgment was passed on 02.09.2026.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn on account of low tax effect, in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The appellant-revenue argued that they seek to withdraw the appeal on account of low tax effect as per the mentioned circulars. The respondent-assessee was represented by 'None'. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 185 PR. COMMISSIO

SHRI JAI PAL

CORAM : HON

HON

Present : Mr. S

Mr. R

for th

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA

ONER OF INCOME TAX, PANC

Versus

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Saurabh Kapoor, Senior Standing Rana Gurtej Singh, Junior Standi he appellant(s)-revenue. e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-398-2018 Date of decision : 02.09.2026

CHKULA

.…. Appellant

..... Respondent IBAL INDLISH g Counsel ing Counsel evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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