C I T vs. M/S PUNJAB AGRI EXPORT CORP. LTD.

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-424-2008(O&M) Date of decision: 18.02.2025 Commissioner of Income Tax, Chandigarh-II … Appellant Versus M/s Punjab Agri Export Corpn. Ltd. … Respondent CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vaibhav Gupta, Standing Counsel, for the appellant-Revenue. *** ARUN PALLI, J. (Oral) Learned counsel for the appellant, as always, fairly submits that since the tax effect in the present appeal is less than Rs.2 Crore, 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. Ordered accordingly. ( Arun Palli )

Judge 18.02.2025 Rajan ( Sudeepti Sharma ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.02.19 10:23 I am approving this document