M/S MAHARAWAL KHEWAJI TRUST vs. C I T AND ANR.
What did the High Court hold?
The High Court held that the appeal was not being pressed by the appellant. This decision was based on the statement made by the learned counsel for the appellant, who indicated that due to the Trust being declared illegally formed and null and void by the Court, and the Supreme Court's rejection of the Trustee's SLPs, the appellant did not wish to pursue the appeal. Consequently, the appeal was dismissed as not being pressed. The operative direction was the dismissal of the appeal. No issues were expressly left undecided.
What were the facts?
The appeal was filed by M/s Maharawal Khewaji Trust against the Commissioner of Income Tax, Bathinda and another. The High Court noted that the Trust had been declared illegally formed and null and void by the Court. Further, Special Leave Petitions (SLPs) filed by the Trustee against this declaration were rejected by the Supreme Court on September 7, 2022. In light of these developments, the appellant's counsel stated that the Trust did not wish to press the present appeal.
What were the issues?
1. Whether the appeal filed by M/s Maharawal Khewaji Trust is maintainable given the declaration of the Trust as illegally formed and null and void by the High Court and the subsequent rejection of SLPs by the Supreme Court. Assessee's Contention: The assessee's counsel stated that they do not wish to press the present appeal for want of instructions, implying that the ongoing legal challenges to the Trust's existence have rendered the appeal moot. Revenue's Contention: The judgment records no specific contention from the revenue regarding the maintainability or merits of the appeal.
AI-generated summary — verify with the full judgment below
2024:PHHC:042974-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 206-4 ITA-605-2008 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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