PRINCIPAL COMMISSIONER OF INCOME TAX BATHINDA vs. M/S RAM KUMAR BANSAL BATHINDA

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ITA/32/2016HC Punjab & HaryanaPHHC01110524201607 January 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court permitted the appellant to withdraw the appeals and deemed the cross-objections to have been withdrawn as well. The appeals were disposed of accordingly.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax. The Revenue's counsel acknowledged that in light of recent circulars, nothing substantive remained in the appeals. The respondents agreed to withdraw their cross-objections.

What were the issues?

The primary issue was whether the appeals filed by the Revenue had any merit in view of subsequent administrative circulars.

AI-generated summary — verify with the full judgment below

ITA No.32 of 2016 (O&M) and other connected matters 1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision :07.01.2025 ITA No.32 of 2016 (O&M) Principal Commissioner of Income Tax, Bathinda ......Appellant Versus M/s Ram Kumar Bansal Contractor ...... Respondent ITA No.398 of 2016 (O&M) Principal Commissioner of Income Tax, Bathinda ......Appellant Versus M/s Munish Kumar Bansal Contractor ...... Respondent ITA No.369 of 2017 (O&M) Principal Commissioner of Income Tax, Bathinda ......Appellant Versus M/s Baba Farid Solvex Pvt. Ltd. ...... Respondent Cross Objection No.218-CII of 2016 in/& ITA No.33 of 2016 (O&M) Principal Commissioner of Income Tax, Bathinda ......Appellant Versus M/s Euro Infrastructure & Power Limited ...... Respondent CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MRS.JUSTICE SUDEEPTI SHARMA Present : Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant in ITA Nos.398, 33, 32 of 2016 and 369-2017. Ms. Divya Suri, Advocate and Mr. Yogesh Kumar Mittal, Advocate for the respondent MANOJ KUMAR 2025.01.08 10:26 I attest to the accuracy and authenticity of this document

ITA No.32 of 2016 (O&M) and other connected matters 2

in ITA Nos.398, 33, 32 of 2016 and for the cross-objector in Cross objection No.218-CII-2016. Mr. Rohit Sud, Advocate for the respondent in ITA-369-2017. ARUN PALLI, J.

(Oral)

: Learned counsel for the appellant, as always, fairly submits that in the wake of circular No.09/2024 dated 17.09.2024 read with circular No.5/2024 dated 15.03.2024, nothing substantive survives in the appeals. Therefore, she be permitted to withdraw the same. Accordingly, learned counsel for the respondent-cross objector(s) submits that even cross objection No.218-CII of 2016 be also deemed to have been withdrawn. Ordered accordingly. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 07.01.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.01.08 10:26 I attest to the accuracy and authenticity of this document

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