COMMISSIONER OF INCOME TAX I AMRITSAR vs. M/S SAT KARTAR ESTATE PVT. LTD.

PDF · subscribers
ITA/84/2011HC Punjab & HaryanaPHHC01095800201128 February 2019Bench: MR. JUSTICE KRISHNA MURARI,MR. JUSTICE ARUN PALLI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the application filed by the appellant (Commissioner of Income-Tax-I, Amritsar) seeking permission to withdraw the main appeal. The Court allowed the application. Consequently, the main appeal (ITA No.84 of 2011) was dismissed as withdrawn. No decision was made on the merits of the appeal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal, ITA No.84 of 2011, was filed by the Commissioner of Income-Tax-I, Amritsar (appellant) against M/s Sat Kartar Estate Pvt. Ltd. (respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. A Civil Miscellaneous application (CM No.4628-CII of 2019) was filed by the appellant seeking permission to withdraw the main appeal. The application was heard on 28.02.2019.

What were the issues?

1. Whether the appellant (Commissioner of Income-Tax-I, Amritsar) should be permitted to withdraw the main appeal (ITA No.84 of 2011). Contentions: Assessee: The respondent (M/s Sat Kartar Estate Pvt. Ltd.) did not present any arguments as the matter was decided based on the appellant's application for withdrawal. Revenue: The appellant (Commissioner of Income-Tax-I, Amritsar) filed an application seeking permission to withdraw the main appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM No.4628-CII of 2019 and ITA No.84 of 2011 (O&M) DATE OF DECISION: 28.02.2019 Commissioner of Income-Tax-I, Amritsar …..Appellant versus M/s Sat Kartar Estate Pvt. Ltd. .....Respondents CORAM:- HON'BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE HON’BLE MR. JUSTICE ARUN PALLI, JUDGE Present: Shri Ajay Aggarwal, Advocate for Shri Denesh Goyal, Advocate for the appellant Shri Rajiv Kawatra, Advocate for the respondent .. KRISHNA MURARI, CHIEF JUSTICE: (Oral) CM No.4628-CII of 2019: Prayer made in this application is to permit withdrawal of the main appeal. Application stands allowed and main appeal is ordered to be dismissed as withdrawn. (KRISHNA MURARI) CHIEF JUSTICE (ARUN PALLI) JUDGE 28.02.2019 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO PARKASH CHAND 2019.03.01 11:47 I attest to the accuracy and integrity of this document

PARKASH CHAND 2019.03.01 11:47 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →