THE PR. COMMISSIONER OF INCOME TAX-II, AMRITSAR vs. M/S THE GURDASPUR CO-OP SUGAR MILLS, GURDASPUR (PAN: AAAAT0586H)

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ITA/93/2018HC Punjab & HaryanaPHHC01119426201812 December 2025Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana, Coram: Hon'ble Mrs. Justice Lisa Gill and Hon'ble Mr. Justice Parmod Goyal, decided to dismiss the appeal as withdrawn. The decision was based on the submission made by the Revenue's counsel, who, on instructions, sought withdrawal of the appeal due to the tax effect being below Rs. 2,00,00,000/-, in accordance with Circular No. 9 of 2024 issued by the CBDT. The Court explicitly noted that the question of law, as may arise in the appeal, would be kept open for adjudication in appropriate proceedings. Therefore, the appeal was disposed of without a decision on the merits of the case, and pending applications were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-II, Amritsar (Revenue) against the judgment dated 15.09.2017 passed by the Income Tax Appellate Tribunal (ITAT), Amritsar, in I.T.A. No.639/(ASR)/2016. The appeal pertained to the assessment year 2008-09 and involved M/s The Gurdaspur Co-Operative Sugar Mills Ltd. (Assessee) as the respondent. The Revenue's counsel, on instructions, sought to withdraw the appeal due to the tax effect being below Rs. 2,00,00,000/-, citing Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT. The Revenue requested that the question of law be kept open for future adjudication.

What were the issues?

1. Whether the appeal, involving a tax effect below Rs. 2,00,00,000/-, should be withdrawn in light of CBDT Circular No. 9 of 2024? Assessee's Contentions: The judgment does not record any specific contentions from the assessee. The matter proceeded based on the Revenue's submission. Revenue's Contentions: The Revenue, through its learned counsel, submitted that based on instructions received, the appeal should be withdrawn. This request was predicated on the tax effect involved in the appeal being under Rs. 2,00,00,000/-, referencing Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The Revenue also requested that any question of law arising in the appeal be preserved for adjudication in appropriate future proceedings.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 203 ITA-93-2018 Date of decision:12.12.2025 The Principal Commissioner of Income Tax-II, Amritsar ...Appellant versus M/s The Gurdaspur Co-Operative Sugar Mills Ltd., Village Paniar, Gurdaspur (PAN:AAAAT0586H) ...Respondents CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL Present: Ms. Urvashi Dhugga, Senior Standing Counsel for appellant. Mr. M.R. Sharma, Advocate for respondents. *** LISA GILL, J. (ORAL) 1. Present appeal has been preferred against judgment dated 15.09.2017 passed by Income Tax Appellate Tribunal, Amritsar in I.T.A. No.639/(ASR)/2016 for assessment year 2008-09. 2. Learned counsel for appellant, on instructions, submits that as tax effect involved in this appeal is under Rs.2,00,00,000/-, she has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. However, question of law, as may be arising in appeal be kept open for adjudication in appropriate proceedings. 3. Appeal is accordingly dismissed as withdrawn with question of law being kept open for adjudication in appropriate proceedings. 4. Pending application(s), if any, stands disposed of. (LISA GILL) JUDGE

(PARMOD GOYAL) JUDGE 12.12.2025 Sunil Chander Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SUNIL CHANDER 2025.12.16 13:17 I attest to the accuracy and integrity of this document

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