M/S MAHARAWAL KHEWAJI TRUST vs. C I T AND ANR.

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ITA/606/2008HC Punjab & HaryanaPHHC01080613200801 April 2024Bench: MR. JUSTICE RAJIVE BHALLA,MR. JUSTICE DR. BHARAT BHUSHAN PARSOON1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that the appellant-assessee, M/s Maharawal Khewaji Trust, had stated through its counsel that it did not wish to press the present appeal for want of instructions. This statement was made in light of the High Court's declaration that the Trust was illegally formed and null and void, a decision that was subsequently upheld by the Supreme Court through the rejection of Special Leave Petitions. Consequently, the appeal was dismissed as not being pressed. No decision on the merits of the appeal was made. All pending applications were disposed of.

What were the facts?

The appeal was filed by M/s Maharawal Khewaji Trust against an order from the Commissioner of Income Tax, Bathinda. The procedural history indicates that the Trust itself was declared illegally formed and null and void by the High Court. This decision was upheld by the Supreme Court, which rejected Special Leave Petitions (Civil) Nos. 9151-9153 of 2020, 10211-10213 of 2020, and 11206-11208 of 2020, vide its order dated September 7, 2022. The present appeal was filed in 2008. The amount in dispute is not specified in the provided text.

What were the issues?

1. Whether the appeal filed by M/s Maharawal Khewaji Trust is maintainable given that the Trust has been declared illegally formed, null, and void by the High Court, with the Supreme Court upholding this decision. The appellant-assessee, M/s Maharawal Khewaji Trust, through its counsel, stated that it did not wish to press the present appeal for want of instructions. No specific arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

2024:PHHC:042981-DB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 206-5 ITA-606-2008 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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