PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. S L ARORA

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-64-2020(O&M) Date of decision: 04.02.2025 Pr. Commissioner of Income-Tax-2, Chandigarh … Appellant Versus S.L. Arora … Respondent CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Vaibhav Gupta, Standing Counsel, for the appellant-Revenue. Mr. Vishal Gupta, Advocate, for the respondent. *** ARUN PALLI, J. (Oral) Learned counsel for the parties fairly points out that the tax effect in the present appeal is less than Rs.2 Crore. Therefore, in the wake of Circular No.09/2024 dated 17.09.2024, read with Circular No.5/2024 dated 15.03.2024, the appeal be disposed of as not pressed. Ordered accordingly. ( Arun Palli )

Judge 04.02.2025 Rajan ( Sudeepti Sharma ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.02.06 10:23 I am approving this document