COMMISSIONER OF INCOME TAX-II, LUDHIANA vs. M/S VIKAS EDUCATIONAL SOCIETY, DHURI

ITA No. 233 of 2011 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No. 233 of 2011 (O&M)

Date of Decision: 14.01.2026

Commissioner of Income Tax, Ludhiana

..... Appellant

Versus

M/s Vikas Educational Society, Grain Market, Dhuri, Punjab

..... 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 19.10.2010 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, ‘B’ in ITA No. 884/Chd/2010. 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. 233 of 2011 (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Appeal is accordingly dismissed as withdrawn with question of law being kept open for adjudication in appropriate proceedings.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