PR. COMMISSIONER OF INCOME TAX PANCHKULA vs. TEJINDER KUMAR

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ITA/4/2017HC Punjab & HaryanaPHHC01117613201702 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the appellant-revenue sought to withdraw the appeal on account of low tax effect, as per the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Consequently, the appeal was dismissed as withdrawn. The Tribunal also noted that pending miscellaneous applications were disposed of. No decision on the merits of the case was rendered.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, filed an appeal before the High Court of Punjab & Haryana. The appeal was against an order concerning Tejinder Kumar. The appeal was filed on account of low tax effect, as per Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The judgment also notes that pending miscellaneous applications have also been disposed of.

What were the issues?

1. Whether the appeal filed by the revenue 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, is maintainable. The appellant-revenue, through its learned counsel, sought to withdraw the appeal on the grounds of low tax effect, citing the aforementioned circulars. No specific arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 182 (2) PR. COMMISSIO

TEJINDER KUM

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 MAR

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J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn.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-4-2017

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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