IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 188 PR. COMMISSIONER OF INCOME TAX VIPIN KUMAR JAIN CORAM : HON'BLE HON'BLE M Present : Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel Ms. Kavita, Advocate, for the appellant(s) None for the respondent(s) DEEPAK SIBAL, J 1. Learned counsel for the appellant appeal on account of low tax effect in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. 2. Dismissed as withdrawn. 3. Pending miscellaneous application(s) also stands disposed of. 02.09.2026 shamsher IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH COMMISSIONER OF INCOME TAX-1, CHANDIGARH Versus VIPIN KUMAR JAIN HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel Ms. Kavita, Advocate, for the appellant(s) None for the respondent(s). * * * * * DEEPAK SIBAL, J. (Oral) Learned counsel for the appellant-revenue seeks to withdraw this appeal on account of low tax effect in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Dismissed as withdrawn. Pending miscellaneous application(s) also stands disposed of. Whether speaking/reasoned : Yes / No Whether reportable : Yes / No IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-228-2019 (O&M) Date of decision : 02.09.2026 CHANDIGARH .…. Appellant ..... Respondent MR. JUSTICE DEEPAK SIBAL SUNISH BINDLISH Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel Ms. Kavita, Advocate, for the appellant(s)-revenue. revenue seeks to withdraw this appeal on account of low tax effect in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. Pending miscellaneous application(s) also stands disposed of. [DEEPAK SIBAL] JUDGE [SUNISH BINDLISH] JUDGE Yes / No Yes / No SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh