THE PR. COMMISSIONER OF INCOME TAX, ROHTAK vs. MICRO TURNER, MAL GODAM ROAD, ROHTAK

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ITA/420/2019HC Punjab & HaryanaPHHC01091758201901 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is that the learned counsel for the revenue sought to withdraw the appeal on account of low tax effect. The Tribunal accepted this request and accordingly dismissed the appeal. The ratio decidendi is that appeals can be withdrawn by the revenue if the tax effect is low. No specific issue was left undecided, as the appeal was disposed of on the revenue's request.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Rohtak (the revenue) against Micro Turner. The assessment year(s) are not explicitly mentioned. The order or action under challenge is not detailed, but the appeal itself is the subject of the proceedings. The amount in dispute is not stated. The procedural history is that the revenue, represented by learned counsel, sought to withdraw the appeal on account of low tax effect. The High Court considered this request.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn on account of low tax effect, as prayed by the revenue. The revenue argued that the appeal should be withdrawn due to a low tax effect. The assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN Sr. No. 202(2

The Pr. C

Micro Tu

CORAM

Present :

DEEPAK (1) this appea (2)

01.09.202 sunil yadav

Wh N THE HIGH COURT OF P AT CHANDI 24)

Commissioner of Income Tax , R Versus urner, Mal Godam Road, Rohtak M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Ms. Gauri Neo Rampal, Seni for the appellant-Income Tax (appeared through VC) Mr. Pankaj Jain, Senior Advo Mr. Divya Suri, Advocate an Mr. Yogesh Kumar Mittal, A

* * * K SIBAL, J. (Oral) Learned counsel for the rev al on account of low tax effect. Dismissed as withdrawn.

( v

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

ITA No.420 of 2019 (O&M) Date of decision : 01.09.2026 Rohtak .....Appell k ` .....Respond E DEEPAK SIBAL E SUNISH BINDLISH ior Standing Counsel x Department. ocate with nd Advocate for the respondent. venue-appellant seeks to withdr (DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 lant dent raw SUNIL YADAV 2026.09.03 12:15 I attest to the accuracy and authenticity of this order. Chandigarh

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