PR COMMISSIONER OF INCOME TAX 1 CHANDIGARH vs. M/S AGGARWAL PROMOTERS ZIRAKPUR

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ITA/99/2021HC Punjab & HaryanaPHHC01034234202128 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in its oral order, noted that the learned counsel for the appellant sought to withdraw the appeal. Consequently, the Court dismissed the appeal as withdrawn. Any pending miscellaneous applications were also disposed of. No substantive issues of income tax law were decided on merits. The principle derived from this judgment is that an appeal can be dismissed as withdrawn upon the request of the appellant.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-1, Chandigarh (appellant-revenue) against M/s Aggarwal Promoters (respondent). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the present appeal before the High Court of Punjab & Haryana at Chandigarh. The amount in dispute is not stated. The judgment records that the learned counsel for the appellant sought to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The sole procedural matter was the appellant-revenue's request to withdraw the appeal. The appellant-revenue's contention was to withdraw the appeal. The respondent's contention is not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.124(2) ITA-99-2021 (O&M) Date of decision : 28.07.2026 Pr. Commissioner of Income Tax-1, Chandigarh .…. Appellant Versus M/s Aggarwal Promoters

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Ms. Urvashi Dhugga, Senior Standing Counsel

for the appellant-revenue.

* * * * * DEEPAK SIBAL, J. (Oral) 1.

Learned counsel for the appellant seeks to withdraw this appeal. 2.

Dismissed as withdrawn. 3.

Pending miscellaneous application(s), if any, also stand disposed of.

[DEEPAK SIBAL]

JUDGE

28.07.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.07.29 14:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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