GEE CITY BUILDERS P. LTD. vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA AND ANOTHER

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ITA/438/2019HC Punjab & HaryanaPHHC01104896201911 March 2022Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE SANDEEP MOUDGIL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as infructuous. The decision was based on the statement made by the learned counsel for the appellant that the matter had been settled with the respondent authorities and the appellant no longer wished to pursue the appeal. Consequently, no substantive legal or factual issues were adjudicated upon by the court. The operative direction was to dispose of the appeal as infructuous.

What were the facts?

The appellant, Gee City Builders P. Ltd., filed an appeal before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Central Circle, Ludhiana and another. The appeal was filed against an order or action that is not specified in the provided text. The procedural history leading to this appeal is also not detailed. The appeal was listed for decision on 11.03.2022.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The sole matter before the court was the appellant's decision to withdraw the appeal. The appellant's counsel stated that the matter had been settled with the respondent authorities and therefore, the appellant did not wish to pursue the appeal. The revenue's contentions are not recorded as the appeal was disposed of before any substantive arguments were presented.

AI-generated summary — verify with the full judgment below

114-4 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-438-2019

Date of decision : 11.03.2022 Gee City Builders P. Ltd.

.....Appellant Versus Commissioner of Income Tax, Central Circle, Ludhiana and another ....Respondents CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SANDEEP MOUDGIL Present: Mr. Rajesh Sethi, Advocate for the appellant. Mr. Rajesh Katoch, Senior Standing counsel with Mr. Jaswinder Singh Sandhu, Junior Standing counsel for the respondents. AUGUSTINE GEORGE MASIH

, J. (ORAL)

Learned counsel for the appellant states that the matter has been settled by the appellant with the respondents authorities and therefore, he does not want to pursue the present appeal. In the light of the above, the present appeal is disposed of as infructuous.

(AUGUSTINE GEORGE MASIH)

JUDGE March 11th, 2022 (SANDEEP MOUDGIL) ps-I

JUDGE Whether speaking/reasoned : Yes No Whether Reportable : Yes No POOJA SHARMA 2022.03.12 11:14 I attest to the accuracy and integrity of this document

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