THE PR COMMISSIONER OF INCOME TAX CENTRAL vs. RAMA AGGARWAL

110-h IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-18394-96-CII-2025 in/and ITA-116-2023 Date of Decision: September 15, 2025

THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON

….. Appellant

Versus

RAMA AGGARWAL

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present: Mr. Yogesh Putney, Senior Standing Counsel with Mr. Vaibhav Gupta, Advocate for the appellant.

Ms. Sonia Bohat, Advocate for Mr. Sukesh Kumar Jindal, Advocate for the respondent.

**** LISA GILL, J. CM-18394-CII-2025

This application seeking preponement of hearing of appeal is rendered infructuous. 2.

Application is disposed of accordingly. CM-18395-96-CII-2025 in/and ITA-116-2023

Learned counsel for appellant submits that respondent – Assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in pursuance thereof Form No. 4 has since been issued.

RITU SHARMA 2025.09.18 12:20 I attest to the accuracy and integrity of this document

CM-18394-96-CII-2025 in/and ITA-116-2023

-2-

In view thereof, appellant seeks to withdraw this appeal with questions of law being kept open for adjudication in appropriate proceedings. He also seeks liberty to file appropriate application in case, it is found that respondent – Assessee has furnished incorrect declaration or has violated any conditions of the Scheme. 3.

Learned counsel for respondent verifies that Assessee has opted for the Scheme in question. 4.

Application is allowed and appeal is, accordingly, dismissed as withdrawn with liberty as aforementioned. 5.

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

(LISA GILL)

JUDGE

(MEENAKSHI I. MEHTA) September 15, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No

Whether reportable: Yes/No

RITU SHARMA 2025.09.18 12:20 I attest to the accuracy and integrity of this document