RAJ KUMAR SHARMA vs. CIT ETC

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ITA/412/2006HC Punjab & HaryanaPHHC01075131200614 March 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, in view of the statement made by the learned counsel for the appellant, dismissed the appeal as withdrawn. No finding was reached on any substantive issue related to income tax. The operative direction was the dismissal of the appeal. All pending applications filed in the case were also disposed of accordingly. No issue was left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by Raj Kumar Sharma against the Commissioner of Income Tax, Circle-I, Chandigarh and another. The assessment year(s) are not specified in the judgment. The nature of the order or action under challenge is not detailed. The amount in dispute is not stated. The procedural history is limited to the present appeal being before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the court was the appellant's request to withdraw the appeal. The appellant's counsel stated that they had instructions from the appellant to withdraw the present appeal. The revenue's contentions are not recorded as no substantive issue was argued.

AI-generated summary — verify with the full judgment below

{2024:PHHC:036761-DB}

207 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-412-2006 (O&M) Date of Decision: 14.03.2024

RAJ KUMAR SHARMA ..…...Appellant

V/s. COMMISSIONER OF INCOME TAX, CIRCLE-I, CHANDIGARH AND ANOTHER

….....Respondents

CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Sidhant Suri, Advocate for the appellant.

Mr. Vaibhav Gupta, Advocate for the respondents.

*** SANJEEV PRAKASH SHARMA, J. (Oral)

1.

Learned counsel for the appellant submits that on account of instructions from the legal representatives of the appellant, he prays for withdrawal of the present Appeal. 2. In view of the statement made by learned counsel for the appellant, this Appeal is dismissed as withdrawn. 3. All pending applications filed in this case shall stand disposed of accordingly.

[SANJEEV PRAKASH SHARMA]

JUDGE

March 14, 2024

[SUDEEPTI SHARMA] Ess Kay

JUDGE

Whether speaking / reasoned

Yes / No Whether Reportable

Yes / No Suresh Kumar 2024.03.18 15:17 I attest to the accuracy and integrity of this document

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