THE PR.COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. SHRI IQBAL SINGH GUMBER C/O M/S LAKSHMI ENERGY & FOODS LTD SCO 18-19 SEC 9-D CHD

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ITA/437/2017HC Punjab & HaryanaPHHC01117654201712 March 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant (Revenue). The counsel fairly conceded that the tax effect in the present appeal is less than Rs. 2 Crore and the matter does not fall within any of the exceptions stipulated in Circular No. 09/2024 read with Circular No. 5/2024. Based on this concession, the Court accepted the submission that the appeal would no longer be maintainable. Therefore, the Court ordered that the appeal be disposed of as not pressed. No decision on the merits of the substantive tax dispute was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana (Revenue) against an order concerning Shri Iqbal Singh Gumber (assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the present appeal by the Revenue. The amount in dispute is not explicitly stated, but the tax effect is mentioned as a key factor.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect and the applicability of the CBDT Circulars No. 09/2024 and 5/2024. The Revenue, through its learned counsel, argued that the tax effect in the present appeal is less than Rs. 2 Crore and the matter does not fall within any of the exceptions provided in the aforementioned circulars. Consequently, the Revenue submitted that the appeal would no longer be maintainable and requested that it be disposed of as not pressed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.437 of 2017 (O&M) Date of Decision :12.03.2025 Principal Commissioner of Income Tax (Central), Ludhiana ......Appellant Versus Shri Iqbal Singh Gumber ...... Respondent CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MRS.JUSTICE SUDEEPTI SHARMA Present : Mr. Varun Issar, Sr. Standing Counsel for the appellant. ARUN PALLI, J.

(Oral)

: Learned counsel for the appellant, as always, fairly submits that the tax effect in the present appeal, filed by the Revenue, per the Circular No.09/2024 dated 17.09.2024 read with circular No.5/2024 dated 15.03.2024, is less than Rs.2 Crore and the matter does not fall within any of the exceptions either. Accordingly, the present appeal would no longer be maintainable and, therefore, the same be disposed of as not pressed. Ordered accordingly. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 12.03.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.03.12 19:05 I attest to the accuracy and authenticity of this document

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