M/S RANA SUGAR LTD vs. ASSTT. COMMISSIONER OF IT

PDF · subscribers
ITA/677/2005HC Punjab & HaryanaPHHC01073463200530 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the application for withdrawal of the main appeal filed by M/s Rana Sugar Ltd. For the reasons set out in the application, which were duly supported by an affidavit, the court allowed the application. Consequently, the appeal was dismissed as withdrawn, as prayed for by the appellant. No decision was made on the merits of the original appeal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The case involves an appeal filed by M/s Rana Sugar Ltd. (the appellant) against an order passed by the Assistant Commissioner of Income Tax, Circle 1(1), Chandigarh (the respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history indicates that an application for withdrawal of the main case was filed by the appellant.

What were the issues?

The primary issue before the High Court was whether to allow the application for withdrawal of the main appeal. The appellant sought to withdraw the appeal, and the court had to decide whether to grant this request. Contentions: Assessee: The assessee, M/s Rana Sugar Ltd., filed an application for withdrawal of the main case, supported by an affidavit. The reasons for withdrawal are set out in the application. Revenue: The judgment does not record any specific arguments or contentions from the revenue on the withdrawal application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-1863-CII-2025 in/and ITA-677-2005 (O&M)

Date of decision: 30.01.2025

M/S Rana Sugar Ltd.

….Appellant

Versus

Assistant Commissioner of Income Tax Circle 1(1), Chandigarh

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Shantanu Bansal, Advocate, for the applicant-appellant.

****

ARUN PALLI, J. (Oral)

This is an application for withdrawal of the main case.

For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. Accordingly, as prayed for, the appeal is dismissed as withdrawn.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 30.01.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.01.31 13:13 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →