M/S MAHARAWAL KHEWAJI TRUST vs. C I T AND ANR.
What did the High Court hold?
The Tribunal noted that the appellant-assessee's counsel stated that the Trust has been declared illegally formed and null and void by the High Court, and that SLPs filed by the Trustee against this declaration were rejected by the Supreme Court. Based on this submission, the counsel for the appellant expressed no wish to press the appeal for want of instructions. Therefore, the Tribunal dismissed the appeal as not being pressed. No decision was made on the merits of the appeal. All pending applications were disposed of.
What were the facts?
The appeal was filed by M/s Maharawal Khewaji Trust against the Commissioner of Income Tax, Bathinda and another. The Trust has been declared illegally formed and null and void by the High Court of Punjab & Haryana. Special Leave Petitions (SLPs) filed by the Trustee against this declaration were rejected by the Hon'ble Supreme Court on September 07, 2022. The present appeal was filed for assessment year(s) not explicitly stated in the provided text.
What were the issues?
1. Whether the appeal is maintainable in light of the High Court's declaration that the Trust is illegally formed and null and void, and the Supreme Court's rejection of SLPs filed by the Trustee. The appellant-assessee, through their counsel, stated that the Trust has been declared illegally formed and null and void by this Court. They further noted that SLPs preferred by the Trustee against this declaration were rejected by the Hon'ble Supreme Court. Consequently, the counsel for the appellant stated that they do not wish to press the present appeal for want of instructions. The revenue's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
2024:PHHC:042971-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 206-3 ITA-604-2008 Date of Decision: April 01, 2024 M/s Maharawal Khewaji Trust ......Appellant(s) Vs. Commissioner of Income Tax, Bathinda and another ......Respondent(s) CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Shantanu Bansal, Advocate for the appellant-assessee. Mr.Amanpreet (A.P.) Singh, Sr. Standing Counsel for the respondent. *** SANJEEV PRAKASH SHARMA.J. (ORAL) Learned counsel for the appellant states that the Trust has been found as illegally formed Trust and the same has been declared null and void by this Court. SLPs preferred by the Trustee have been rejected by Hon’ble the Supreme Court vide Special Leave Petition (Civil) Nos.9151-9153 of 2020; 10211-10213 of 2020 and 11206-11208 of 2020, decided on 07.09.2022. 2. In view of the above, learned counsel for the appellant does not wish to press the present appeal for want of instructions. 3. Accordingly, the instant appeal is dismissed as not being pressed. 4. All pending applications, if any, stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE
(SUDEEPTI SHARMA) JUDGE April 01, 2024 sonia arora Whether speaking/reasoned: Speaking Whether reportable: Yes / No Sonia Arora 2024.04.02 12:37 I attest to the accuracy and integrity of this document
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