COMMISSIUONER OF INCOME TAX vs. M/S STEEL STRIPS WHEELS LTD.

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ITA/646/2008HC Punjab & HaryanaPHHC01080657200814 January 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The court explicitly stated that the dismissal was made without commenting on the merits of the case. This decision was based solely on the submission made by the appellant's counsel, who requested the dismissal in view of the aforementioned Board Circulars. The court also disposed of any pending applications. The ratio decidendi is that an appeal can be dismissed as withdrawn upon the request of the appellant, especially when supported by administrative instructions from the CBDT, without delving into the substantive grounds of appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (appellant) against M/s Steel Strips Wheels Ltd. (respondent). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order or action, the details of which are not specified. The procedural history is limited to the present hearing before the High Court of Punjab and Haryana at Chandigarh. The appellant's counsel submitted that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by the Central Board of Direct Taxes, the appeal may be dismissed as withdrawn. No amount in dispute is stated.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The sole question before the court was whether to dismiss the appeal as withdrawn based on the submission of the appellant's counsel. The appellant's contention was that the appeal should be dismissed as withdrawn in light of the Board Circulars dated 15.03.2024 and 06.08.2024 issued by the Central Board of Direct Taxes. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-3

ITA-646-2008 Date of Decision: 14.01.2026 COMMISSIONER OF INCOME TAX ...Appellant Vs. M/S STEEL STRIPS WHEELS LTD.

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. Urvashi Dugga, Sr. Standing Counsel (through V.C.) and

Ms. Kavita, Advocate

for appellant-Income Tax

Mr. Akshay Bhan, Sr. Advocate with

Mr. Shantanu Bansal, Advocate

for the respondent

*** JAGMOHAN BANSAL, J. (ORAL)

Learned counsel for the appellant submits that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by Central Board of Direct Taxes, appeal may be dismissed as withdrawn. 2.

Dismissed as withdrawn without commenting on merits. 3.

Pending application(s), if any, stands disposed of.

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE January 14, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.01.15 10:10 I attest to the accuracy and integrity of this document

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