PRINCIPAL COMMISSIONER OF INCOME TAX ROHTAK vs. ASHOK ANEJA

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ITA/66/2024HC Punjab & HaryanaPHHC01063526202412 December 2025Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the learned counsel for the appellant (revenue) that the tax effect in the appeal was below Rs. 2,00,00,000/-. Consequently, the revenue had instructions to withdraw the appeal in accordance with clause 3.1(f) of Circular No. 5/2024. The revenue also requested that any question of law arising from the appeal be kept open for adjudication in appropriate proceedings. The High Court accepted this submission and accordingly dismissed the appeal as withdrawn. The court explicitly stated that the question of law, as may arise in the appeal, is kept open for adjudication in appropriate proceedings. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Circle, Rohtak (appellant/revenue) against Ashok Aneja (respondent/assessee) under Section 260A of the Income Tax Act, 1961. The challenge was to an order dated 18.10.2023 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi, pertaining to assessment year 2011-12. The appeal was listed for hearing before the High Court of Punjab & Haryana at Chandigarh.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in view of the tax effect being below the threshold stipulated in Circular No. 5/2024, while keeping the question of law open for future adjudication. Contentions: Assessee: No arguments recorded. Revenue: The learned counsel for the appellant submitted that the tax effect involved in the appeal is under Rs. 2,00,00,000/-. Therefore, she has instructions to withdraw the present appeal in view of clause 3.1(f) of Circular No. 5/2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The revenue also requested that the question of law, as may be involved, be kept open for decision in appropriate proceedings.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 207 ITA-66-2024 Date of decision:12.12.2025 Principal Commissioner of Income Tax, Circle, Rohtak ...Appellant versus Ashok Aneja ...Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL Present: Ms. Gauri Neo Rampal Opal, Senior Standing Counsel for appellant (through VC). *** LISA GILL, J. (ORAL) 1. Present appeal has been preferred u/s 260A of Income Tax Act, 1961 challenging order dated 18.10.2023 passed by Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi in I.T.A. No.2747/DEL/2022 dated 18.10.2023 for assessment year 2011-12. 2. Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2,00,00,000/-, she has instructions to withdraw present appeal in view of clause 3.1(f) of Circular No.5/2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. However, question of law, as may be involved, be kept open for decision in appropriate proceedings. 3. Appeal is accordingly dismissed as withdrawn with question of law, as may be arising in appeal being kept open for adjudication in appropriate proceedings. 4. Pending application(s), if any, also stand disposed of. (LISA GILL) JUDGE

(PARMOD GOYAL) JUDGE 12.12.2025 Sunil Chander Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SUNIL CHANDER 2025.12.17 11:31 I attest to the accuracy and integrity of this document

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