PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S SAB INDUSTRIES LTD

PDF · subscribers
ITA/5/2017HC Punjab & HaryanaPHHC01117721201730 October 2025Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the appeal to be withdrawn. The reasoning provided is solely based on the appellant's request due to "low tax effect." The Tribunal noted the appellant's submission and, without delving into the merits of the case, granted the request. The operative direction was to dismiss the appeal as withdrawn. Consequently, all pending applications associated with the appeal were also disposed of. The judgment does not discuss any substantive legal issues related to the assessment or the appeal itself, as the decision was purely procedural based on the withdrawal request.

What were the facts?

The appeal, ITA-5-2017 (O&M), was filed by the Commissioner of Income Tax (Central), Gurgaon, against M/s SAB Industries Ltd. The case was decided on October 30, 2025. The appellant sought to withdraw the present appeal. The reason cited for withdrawal was the low tax effect. The High Court of Punjab and Haryana at Chandigarh heard the matter. The Coram consisted of Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji. Mr. Vaibhav Gupta, Advocate, appeared for the appellant, and Mr. Shantanu Bansal, Advocate, appeared for the respondent. All pending applications were also disposed of.

What were the issues?

The primary issue before the Tribunal was whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue's contention, as presented by its counsel, was that it sought to withdraw the appeal on account of low tax effect. The judgment does not record any specific arguments or contentions from the assessee's side regarding the withdrawal request. No specific legal provisions or precedents were cited in the judgment for either party concerning the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN T

(110+300) Principal C

M/s SAB I

CORAM :

Present:

DEEPAK

seeks to wi

October 30 sailesh

THE HIGH COURT OF PUNJ

AT CHANDIGA

Commissioner of Income Tax (Ce Versus ndustries Ltd.

: HON'BLE MR.JUSTICE DE HON'BLE MS.JUSTICE LA Mr.Vaibhav Gupta, Advocate Mr.Shantanu Bansal, Advocat

***** SIBAL, J. (Oral) On account of low tax effect ithdraw the present appeal. Dismissed as withdrawn. All pending application(s) also

0th, 2025

Whether speaking/reasoned : Whether Reportable :

JAB AND HARYANA ARH CM-21277-CII-2025 in/and ITA-5-2017 (O&M) Decided on : 30.10.2025 entral), Gurgaon …Appellan

……Responden EEPAK SIBAL APITA BANERJI (through VC), for the appellant. te, for the respondent. t, learned counsel for the appel o stand disposed of. (DEEPAK SIBAL)

JUDGE

(LAPITA BANERJI)

JUDGE Yes/No Yes/No

nt(s) nt(s)

llant SAILESH RANJAN 2025.11.06 09:16 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →