IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-2 ITA-289-2008 Date of Decision: 14.01.2026 COMMISSIONER OF INCOME TAX ...Appellant Vs. M/S STEEL STRIPS WHEELS LTD. …Respondent CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Urvashi Dugga, Sr. Standing Counsel (through V.C.) and Ms. Kavita, Advocate for appellant-Income Tax Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate for the respondent *** JAGMOHAN BANSAL, J. (ORAL) 1. Learned counsel for the appellant submits that in view of Board Circulars dated 15.03.2024 and 06.08.2024 issued by Central Board of Direct Taxes, appeal may be dismissed as withdrawn. 2. Dismissed as withdrawn without commenting on merits. 3. Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE January 14, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.01.15 10:10 I attest to the accuracy and integrity of this document