SHRI HARI AND CO OWNERS vs. PRINCIPAL COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/149/2024HC Punjab & HaryanaPHHC01177292202411 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The tribunal noted the appellant's intention to pursue their remedy before the ITAT. Consequently, the appeals before the High Court were dismissed as withdrawn.

What were the facts?

The appellant filed appeals before the Income Tax Appellate Tribunal (ITAT) for AY 2012-2013 and 2013-2014. The appellant has since moved an application to recall the impugned orders before the ITAT.

What were the issues?

Whether the High Court should hear appeals when the appellant intends to pursue a remedy before the ITAT for recalling the impugned order.

Which sections of the Income-tax Act were involved?

Section 260

AI-generated summary — verify with the full judgment below

ITA-149 and 150

IN THE

1.

ITA-149

Shri Hari and co

Principal Comm 2. ITA-150

Shri Hari and co

Principal Comm

CORAM: HO

Present: Mr

for

for

** SUDEEPTI SH 1.

Th appellant (s) ha Tax Act, 1961 Appellate Tribu Nos. 402/Chd/2 AY 2012-2013 2.

Le pendency of the for recalling th of 2024 HIGH COURT OF PUNJAB A

CHAND 9-2024 o owners

Vs.

missioner of Income Tax, Rohtak 0-2024 o owners

Vs.

missioner of Income Tax, Rohtak

Da ON’BLE MR. JUSTICE ARUN ON’BLE MRS. JUSTICE SUD r. Nikhil Goyal, Advocate r the apellant (s) s. Gauri Neo Rampal, Sr. Standin th Mr. V. Vedika Rao, Advocate r the respondent (s). ** HARMA, J. his order shall dispose of the ave preferred the appeals filed u (for short “Act 1961”) again unal, Bench “B” at Chandigarh 2022 dated 31.07.2022 and 403 and 2013-2014 respectively. earned counsel for the appellant e appeal(s), the appellant(s) ha he impugned order(s) in both AND HARYANA AT DIGARH

. . . . Appellant k

. . . . Respondent

. . . . Appellant k

. . . . Respondent ate of decision:-11.02.2025 N PALLI DEEPTI SHARMA ng counsel (Through VC) e above two appeals wherein th under Section 260 of the Incom nst the order of the Income Ta (for short ‘the Tribunal’) in IT 3/Chd/2022 dated 31.07.2022 fo (s) contend that since during th ave already moved application( the appeals before the learne

t t he me ax TA for he (s) ed Gaurav Arora 2025.02.18 15:41 I attest to the accuracy and integrity of this document

ITA-149 and 150

Tribunal, theref remedy before t 3.

In present appeals 4.

[ARUN PALL JUDGE

February 11, 2 Gaurav Arora

of 2024 fore, he wishes to withdraw the the Tribunal. view of the statement of learned are dismissed as withdrawn. nding application (s), if any also I]

[SU

2025 Whether speaking/reason Whether reportable e present appeal(s) to pursue the d counsel for the appellant(s), th o stands disposed of. UDEEPTI SHARMA] JUDGE ned : Yes/No : Yes/No

eir he Gaurav Arora 2025.02.18 15:41 I attest to the accuracy and integrity of this document

More judgments on Section 260

All 82 judgments and leading authorities on Section 260 →

Recent GST High Court judgments

Search GST case law →