COMMISSIONER OF INCOME TAX vs. HARMAIL SINGH BAINS
What did the High Court hold?
The High Court permitted the appellant's counsel to withdraw the present appeal. The court noted that the tax effect was on the lower side and that this appeal was listed along with ITA No. 181 of 2012. The appellant's counsel informed the court that ITA No. 181 of 2012 had already been withdrawn by the department. In light of this fact, the appellant's counsel prayed for the withdrawal of the present appeal, which was granted. The appeal was consequently dismissed as withdrawn. No substantive issues regarding income tax law were decided.
What were the facts?
This is an appeal filed by the Commissioner of Income Tax-1 (appellant) against the respondent, Harmail Singh Bains. The appeal pertains to the assessment year(s) not explicitly stated in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not specified. The procedural history indicates that this appeal was to be heard along with ITA No. 181 of 2012. The appellant's counsel informed the court that ITA No. 181 of 2012 had already been withdrawn by the department.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn, given that a related appeal (ITA No. 181 of 2012) was withdrawn by the department. This is a procedural issue concerning the maintainability of the appeal. The appellant's counsel argued for the withdrawal of the present appeal, citing the withdrawal of ITA No. 181 of 2012. The revenue did not present any arguments as the appeal was withdrawn by the appellant.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 212-3 ITA-830-2008 (O&M) Date of decision:- 01.02.2023 The Commissioner of Income Tax-1 .... Appellant VS. Harmail Singh Bains ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel with Mr. Aditya Mehtani, Junior Standing Counsel for the appellant. Mr. Abhinav Narang, Advocate for the respondent. Ritu Bahri, J. (Oral) The tax effect is on the lower side and this appeal was to be heard along with ITA No. 181 of 2012. Learned counsel for the appellant has informed that ITA No.181 of 2012 has already been withdrawn by the department. Keeping in view this fact, learned counsel for the appellant prays for withdrawal of the present appeal. She is permitted to do so. Dismissed as withdrawn. ( RITU BAHRI ) JUDGE 01.02.2023
pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.02.02 11:02 I attest to the accuracy and integrity of this order/judgment
Recent GST High Court judgments
Search GST case law →- Namita Behera vs. Commissioner Of CT And GST, CuttackOrissa · 14 Oct 2026
- Ratul Boro vs. The Union Of INDIA And 4 OrsGauhati · 14 Oct 2026
- Jashwant Sharma vs. The Union Of INDIA And A4 OrsGauhati · 14 Oct 2026
- Tvl. Jeyarani Shopping Centre vs. The Deputy State Tax Officer -1/The Deputy Commercial Tax OfficerMadras · 14 Oct 2026
- Rohan Tanna vs. Directorate General Of Goods And Services Tax IntelligenceChhattisgarh · 14 Oct 2026
