CIT-II, CHANDIGARH vs. M/S ORGANIC FARMING COUNCIL OF PB. CHD.

PDF · subscribers
ITA/99/2010HC Punjab & HaryanaPHHC01093893201022 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the appellant-revenue to withdraw the appeal. The reasoning provided is that the learned counsel for the appellant-revenue submitted that the order under challenge is no longer in operation. Consequently, the appeal was dismissed as withdrawn, with liberty granted to the appellant-revenue to revive the appeal if the need arises. No specific findings were made on the merits of the case, and no issues were left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (appellant-revenue) against M/s Organic Farming (respondent-assessee). The specific assessment year(s) are not mentioned in the provided text. The appeal challenges an order passed by an authority, the details of which are not specified. The procedural history indicates that the learned counsel for the appellant-revenue made a submission before the High Court. The amount in dispute is not stated. The appeal was listed for hearing on 22.09.2026.

What were the issues?

The Tribunal was not required to decide any substantive issues on merits. The primary issue before the High Court was whether the appellant-revenue should be permitted to withdraw the appeal. The appellant-revenue argued that the order under challenge is no longer in operation and therefore, they should be allowed to withdraw the appeal with liberty to revive it if the need arises. The respondent-assessee's arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 101 Commissioner of I M/s Organic Farmi

CORAM : HON

HON

Present : Mr. V

Ms. P

Ms. N

for th

Mr. A

Mr. V

DEEPAK SIBAL, 1.

Learn respondent-council permitted to withdr 2.

Dism

22.09.2026 shamsher

H COURT OF PUNJAB & HARYA

Income Tax-II, Chandigarh Versus ing Council of Punjab, Chandigar N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Varun Issar, Senior Standing Coun Pridhi Sandhu, Junior Standing Co Nikita Garg, Junior Standing Coun he appellant-revenue. Abhishek Sharma, Advocate, for Vishal Gupta, Advocate, for the re * * * * * J. (Oral) ned counsel for the appellan l is no longer in operation and raw this appeal with liberty to rev missed as withdrawn with liberty as

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH

ITA-99-2010 (O&M) Date of decision : 22.09.2026

.…. Petitioner rh

..... Respondent IBAL INDLISH nsel, ounsel and nsel espondent. nt-revenue submits that the therefore, at this stage, he be vive it if need arises.

s prayed for.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.24 11:38 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Recent GST High Court judgments

Search GST case law →