COMMISSIONER OF INCOME TAX I CHD vs. M/S DSM ANTI INFECTIVES INDIA LTD

PDF · subscribers
ITA/4/2015HC Punjab & HaryanaPHHC01110050201503 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that both parties were in agreement that the tax effect in the present appeal was below Rs. 2 Crore and did not fall within any of the exceptions outlined in the relevant Circulars. Consequently, in accordance with Circular No. 09/2024 dated 17.09.2024, read with Circular No. 5/2024 dated 15.03.2024, the appeal was disposed of as not pressed. The Court also granted liberty to the appellant to move an appropriate application for restoration and decision on merits if any cause of action, dispute, or interest still survived. No specific findings were made on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Chandigarh (Revenue) against M/s DSM Anti Infectives India Ltd. (assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order or action from a lower authority, but the specific order and authority are not detailed. The amount in dispute is stated to be below Rs. 2 Crore. The procedural history relevant to the decision is that both parties agreed that the tax effect was below the threshold and did not fall within any exceptions, leading to the appeal being disposed of as not pressed.

What were the issues?

1. Whether the appeal should be dismissed as not pressed in light of the prevailing Circulars regarding tax effect thresholds? Assessee's Contention: The assessee's counsel, along with the revenue's counsel, agreed that the tax effect in the appeal was below Rs. 2 Crore and did not fall within any exceptions. Therefore, the appeal should be disposed of as not pressed, as per Circular No. 09/2024 dated 17.09.2024, read with Circular No. 5/2024 dated 15.03.2024. Revenue's Contention: The revenue's counsel concurred with the assessee's position regarding the tax effect and the applicability of the Circulars. They agreed that the appeal should be disposed of as not pressed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-4-2015(O&M) Date of decision: 03.03.2025 The Commissioner of Income tax-I, Chandigarh … Appellant Versus M/s DSM Anti Infectives India Ltd. … Respondent CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vaibhav Gupta, Senior Standing Counsel, for the appellant-Revenue. Mr. Ajay Vohra, Senior Advocate, with Mr. Aniket D. Agrawal, Advocate, and Mr. Saksham Singhal, Advocate, for the respondent. *** ARUN PALLI, J. (Oral) Learned counsel for parties are ad idem that the tax effect in the present appeal is below Rs.2 Crore, and the matter does not fall within any of the exceptions either. Therefore, in the wake of Circular No.09/2024 dated 17.09.2024, read with Circular No.5/2024 dated 15.03.2024, the appeal be disposed of as not pressed. However, in case, any cause of action, dispute or interest still survives, the appellant shall be at liberty to move an appropriate application for its restoration and decision on merits. Ordered accordingly. ( Arun Palli )

Judge 03.03.2025 Rajan ( Sudeepti Sharma ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.03.04 10:39 I am approving this document

Latest GST High Court judgments

Search GST case law →