PRINCIPAL COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. M/S S.K. AND COMPANY 90 IND. AREA PHASE-I CHD

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ITA/440/2015HC Punjab & HaryanaPHHC01110096201531 October 2018Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's prayer to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. No findings were made on the merits of the case, as the appeal was disposed of on procedural grounds. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided as the appeal itself was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Chandigarh (the appellant) against M/s S.K. & Company (the respondent). 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 appellant seeking permission from the High Court to withdraw the appeal. The amount in dispute is not stated.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The only matter before the Court was the appellant's request to withdraw the appeal. The appellant's contention was that they wished to withdraw the appeal. The respondent's position is not explicitly recorded, but the Court granted the appellant's prayer.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No. 440 of 2015 (O&M)

Date of Decision: 31.10.2018

Principal Commissioner of Income Tax-1, Chandigarh.

…..Appellant

versus M/s S.K.& Company

….Respondents

CORAM: HON’BLE MR.JUSTICE KRISHNA MURARI, CHIEF JUSTICE

HON’BLE MR. JUSTICE ARUN PALLI, JUDGE

Present : Ms. Urvashi Dugga, Advocate, for the appellant.

Mr. Akshay Bhan, Sr. Advocate with Mr. Alok Mittal, Advocate, for the respondents.

****

KRISHNA MURARI, C.J.(oral)

Learned counsel for the appellant sought leave of the Court to permit withdrawal of the appeal.

Prayer made is allowed.

Appeal stands dismissed as withdrawn.

(KRISHNA MURARI) CHIEF JUSTICE

(ARUN PALLI) JUDGE

31.10.2018 ravinder

Whether speaking/reasoned √Yes/No Whether reportable Yes/No√ Ravinder Sharma 2018.11.02 11:29 I attest to the accuracy and integrity of this document

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