What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appeal was dismissed as withdrawn with the liberty to revive it as requested by the appellant.

The appellant sought to withdraw its appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020. The appellant requested liberty to revive the appeal if their declaration under the scheme was not accepted.

What were the issues?

Whether the appeal can be withdrawn to avail the benefit of a tax dispute resolution scheme. Whether liberty can be granted to revive the appeal.

Haryana State Cooperative Apex… vs DCIT | Punjab & Haryana High Court 2021

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 103-2

CM-7249-CII-2021 and CM-7254-CII-2021 in/and ITA-74-2020 (O&M) Decided on : 31.8.2021 Haryana State Cooperative Apex Bank Ltd. ....Appellant VS The Deputy Commissioner of Income Tax and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Avneet Singh, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7249-CII-2021 This is an application for placing on record Annexure A-9 i.e. Form-3. For the reasons recorded in the application, the same is allowed and Annexure A-9 i.e. Form-3 is taken on record. CM-7254-CII-2021 This is an application praying for withdrawal of the appeal as the appellant is desirous of availing the benefit of the Scheme Vivad-se- Vishwas Act, 2020 with liberty to revive the appeal in case the designated authority does not accept declaration filed by the applicant. Notice of the application. ANURADHA 2021.09.01 14:44 I attest to the accuracy and integrity of this document

CM-7249-CII-2021 and -2- CM-7254-CII-2021 in/and ITA-74-2020 (O&M) Mr. Yogesh Putney, Senior Standing Counsel appears and accepts notice of the application on behalf of the non- applicants/respondents and states that he has no objection if the application is allowed. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7254-CII-2021, the main case is dimissed as withdrawn with liberty mentioned above. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 31.8.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.01 14:44 I attest to the accuracy and integrity of this document

HARYANA STATE COOPERATIVE APEX BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX AND ANR

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments