THE PR. COMMISSIONERR OF INCOME TAX (CENTRAL) LUDHIANA vs. TARUN JAIN

PDF · subscribers
ITA/73/2021HC Punjab & HaryanaPHHC01030930202124 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide any substantive issues related to the income tax assessment. Based on the submission by the revenue's counsel that the assessee had opted for the Vivad Se Vishwas Act/Scheme, the Court was informed that the revenue did not wish to pursue the appeal. Therefore, the appeal was disposed of as withdrawn. No finding was reached on any specific issue of law or fact concerning the assessee's tax liability. The principle that can be derived is that appeals will be withdrawn if the assessee avails of a settlement scheme and the revenue consents to withdrawal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax (Central), Ludhiana against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Tarun Jain. The assessment year(s) are not specified. The specific order or action under challenge and the authority that passed it are not detailed in this excerpt. The amount in dispute is not stated. The procedural history is limited to the filing of this appeal by the revenue.

What were the issues?

The Tribunal did not have to decide any substantive issues. The sole point before the Court was whether to proceed with the appeal. The revenue, represented by Mr. Rajesh Katoch, Senior Standing Counsel, informed the Court that the assessee has availed of the Vivad Se Vishwas Act/Scheme and, consequently, the revenue had instructions not to pursue the instant appeal. No arguments were presented by the assessee.

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-73-2021(O&M)

Date of Decision:24.08.2022 The Pr. Commissioner of Income Tax (Central), Ludhiana

....... Appellant

versus Sh.Tarun Jain

...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr.Rajesh Katoch, Senior Standing Counsel assisted by Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Mr.Rajeh Katoch, learned Senior Standing Counsel at the very outset informs the Court that the assessee has already availed of the Vivad Se Vishwas Act/Scheme and as such he has instructions not to pursue the instant appeal. Disposed of as withdrawn. (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.08.25 14:12 I attest to the accuracy and authenticiy of this order/judgment

Recent GST High Court judgments

Search GST case law →