PR COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. M/S DSM SINOCHEM PHARMACEUTICALS PVT. LTD.

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ITA/69/2019HC Punjab & HaryanaPHHC01148195201802 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is that the appellant-revenue sought to withdraw the 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. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-I, Chandigarh (the revenue) against M/s DSM Sinochem Pharmaceuticals Pvt. Ltd. (the assessee). The appeal pertains to assessment year(s) not explicitly stated in the judgment. The revenue sought to withdraw the appeal based on the low tax effect, as per Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Miscellaneous applications related to the appeal also stood 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 Whether the appeal filed by the revenue should be dismissed as withdrawn on account of low tax effect, in terms of the CBDT Circulars dated 15.03.2024 and 17.09.2024? The revenue argued that it sought to withdraw the appeal on account of low tax effect, citing the aforementioned circulars. The judgment records no specific arguments from the assessee on this point, other than the implicit acceptance of the revenue's request for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 186 (1) PR. COMMISSIO

M/S DSM SINOC

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-I, CHA

Versus CHEM PHARMACEUTICALS

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J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn.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-69-2019 (O&M) Date of decision : 02.09.2026

ANDIGARH

.…. Appellant PVT. LTD.

..... 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

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