THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH vs. M/S AMRITSAR INTERNATIONAL FOUNDATION, AMRITSAR (PAN: AABTA0422D)

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ITA/372/2018HC Punjab & HaryanaPHHC01119235201814 January 2026Bench: MRS. JUSTICE LISA GILL,JUSTICE (TO BE NOMINATED)2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as withdrawn based on instructions from the appellant's counsel. The question of law was expressly kept open for future adjudication.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, filed an appeal under Section 260A of the Income Tax Act challenging an ITAT order. The tax effect involved was under Rs. 2 Crores.

What were the issues?

The primary issue was the appellant's decision to withdraw the appeal due to the low tax effect, as per a government circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA No. 372 of 2018 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 372 of 2018 (O&M)

Date of Decision: 14.01.2026

PR. Commissioner of Income Tax (Exemptions), Chandigarh

..... Appellant

Versus

M/s Amritsar International

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI

Present: Mr. Varun Issar, Sr. Standing Counsel

for the appellant.

Mr. Pankaj Jain, Sr. Advocate (through video conferencing)

with Mr. Divya Suri, Advocate

Mr. Sachin Bhardwaj, Advocate

for the respondent.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, challenging order dated 08.12.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, in ITA No. 310/Chd/2017. 2.

Learned counsel for appellant on instructions submits that as the tax effect involved in this appeal is under Rs.2 Crores, he 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 arising in appeal be kept open for adjudication in appropriate proceedings. SANJAY KHAN 2026.01.16 15:10 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

ITA No. 372 of 2018 (O&M)

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Appeal is accordingly dismissed as withdrawn with question of law being kept open for adjudication in appropriate proceedings.

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

(LISA GILL)

JUDGE

(RAMESH CHANDER DIMRI) 14.01.2026

JUDGE s.khan

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No SANJAY KHAN 2026.01.16 15:10 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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