PR. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S SHIVAM ENTERPRISES, GARHI GATE, HOSHIARPUR

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ITA/401/2019HC Punjab & HaryanaPHHC01094652201913 February 2026Bench: MRS. JUSTICE LISA GILL,JUSTICE (TO BE NOMINATED)1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel had specific instructions to withdraw the appeal due to the tax effect being under Rs. 2 Crores, in accordance with Circular No. 9 of 2024. Consequently, the Court dismissed the appeal as withdrawn. No decision was made on the merits of the case. Any pending applications were also disposed of.

What were the facts?

The Principal Commissioner of Income Tax-1, Jalandhar (appellant) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 21.02.2019 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, in ITA No. 194(ASR)/2018. The appeal was filed against M/s Shivam Enterprises (respondent). The appeal was heard by the High Court of Punjab & Haryana at Chandigarh.

What were the issues?

The High Court had to decide whether to allow the appeal filed by the Principal Commissioner of Income Tax-1, Jalandhar. The appellant's counsel stated that the tax effect involved in the appeal was under Rs. 2 Crores and, based on specific instructions and Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, wished to withdraw the appeal. No specific 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

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH

ITA-401-2019

Date of Decision : 13.02.2026

PR. COMMISSIONER OF INCOME TAX-1, JALANDHAR

…. APPELLANT V/S M/S SHIVAM ENTERPRISES

…. RESPONDENT

CORAM : HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present : Mr.Ranvijay Singh, Advocate Mr. Vidul Kapoor, Advocate Ms. Nitika Garg, Advocate (through VC)

for the appellant.

**** LISA GILL, J. (Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 21.02.2019 passed by learned Income Tax Appellate Tribunal, Amritsar Bench Amritsar, in ITA No. 194(ASR)/2018. 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

(RAMESH CHANDER DIMRI)

JUDGE 13.02.2026 anju

Whether speaking/reasoned : Yes/No Whether Reportable

: Yes/No Anju Goel 2026.02.17 10:39 I attest to the accuracy and integrity of this document Chandigarh

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