PR COMMISSIONER OF INCOME TAX-2 JALANDHAR vs. M/S SARUP TANNERIES LTD

PDF · subscribers
ITA/68/2017HC Punjab & HaryanaPHHC01134664201702 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the revenue sought to withdraw the present appeal on account of low tax effect, in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Consequently, the appeal filed by the revenue was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The principle derived is that appeals can be withdrawn by the revenue based on low tax effect as per administrative instructions from the CBDT. No specific issue was decided on merits.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-2, Jal, is the revenue. The respondent is M/s Sarup Tanneries Ltd. The appeal is against an order of the Income Tax Appellate Tribunal (ITAT). The specific assessment year(s) are not mentioned. The revenue seeks to withdraw the present appeal on account of low tax effect, as per Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Miscellaneous applications, if any, also stand disposed of.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn on account of low tax effect, in terms of the CBDT Circulars dated 15.03.2024 and 17.09.2024? (Question of law) Assessee's Contention: Not recorded as the appeal is being withdrawn by the revenue. Revenue's Contention: The revenue seeks to withdraw the appeal on the ground of low tax effect, relying on the CBDT Circulars dated 15.03.2024 and 17.09.2024. The revenue's counsel, Ms. Urvashi Dhugga, Senior Standing Counsel, made submissions to this effect.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 181 PR. COMMISSIO

M/S SARUP TAN

CORAM : HON

HON

Present : Ms. U

Ms. K

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA

ONER OF INCOME TAX-2, JAL

Versus NNERIES LTD

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Kavita, Advocate, for the appella e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-68-2017 Date of decision : 02.09.2026

LANDHAR

.…. Appellant

..... Respondent IBAL INDLISH g Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Recent GST High Court judgments

Search GST case law →