PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA vs. M/S M.S. FOODS PVT. LTD.

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ITA/76/2020HC Punjab & HaryanaPHHC01000320202018 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon considering the submission made by the learned counsel for the Revenue, ordered that the appeal be disposed of as not pressed. The reasoning provided is that the tax effect in the present appeal is less than Rs. 2 Crore and the matter is not covered under any exceptions, as per Circular No.09/2024 dated 17.09.2024, read with Circular No.5/2024 dated 15.03.2024. The operative direction is to dispose of the appeal as not pressed. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bathinda, Punjab (Revenue) against M/s M.S. Foods Pvt. Ltd. (Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The procedural history leading to this High Court appeal is not provided. The Revenue's counsel stated that the tax effect in the present appeal is less than Rs. 2 Crore and the matter does not fall under any exceptions mentioned in the relevant circulars.

What were the issues?

1. Whether the appeal should be disposed of as not pressed in light of the tax effect being less than Rs. 2 Crore and not falling under any exceptions, as per the Revenue's submission. Contentions: Assessee: No arguments recorded for the assessee. Revenue: The Revenue's counsel submitted that the tax effect in the present appeal is less than Rs. 2 Crore and the matter is not covered under any exceptions. Therefore, in the wake of Circular No.09/2024 dated 17.09.2024, read with Circular No.5/2024 dated 15.03.2024, the appeal be disposed of as not pressed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-76-2020(O&M) Date of decision: 18.02.2025 Principal Commissioner of Income Tax, Bathinda, Punjab … Appellant Versus M/s M.S. Foods Pvt. Ltd. … Respondents CORAM: HON’BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Ms. Urvashi Dhugga, Senior Standing Counsel, for the appellant-Revenue. *** ARUN PALLI, J. (Oral) Learned counsel for the Revenue, as always, fairly submits that the tax effect in the present appeal is less than Rs.2 Crore and the matter is not covered under any exceptions either. Therefore, in the wake of Circular No.09/2024 dated 17.09.2024, read with Circular No.5/2024 dated 15.03.2024, the appeal be disposed of as not pressed. Ordered accordingly. ( Arun Palli )

Judge 18.02.2025 Rajan ( Sudeepti Sharma ) Judge Whether speaking / reasoned: YES/NO Whether Reportable: YES/NO RAJAN KUMAR 2025.02.19 10:23 I am approving this document

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