IN THE HIGH COURT OF PUNJAB & Sr. No. 189 THE PR. COMMISSIONER OF INCOME TAX M/S SUNRAY COTSPIN (P) LTD CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel Ms. Kavita, Advocate, for the Mr. Rishabh Kapoor, Advocate, for the respondent. DEEPAK SIBAL, J 1. Learned counsel for the appellant appeal on account of low tax effect in terms of the Circulars dated 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 Dismissed as withdrawn. 3.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, Versus M/S SUNRAY COTSPIN (P) LTD. 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) Mr. Rishabh Kapoor, Advocate, for the respondent. * * * * * 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 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 Dismissed as withdrawn.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 HARYANA AT CHANDIGARH ITA-134-2021 (O&M) Date of decision : 02.09.2026 FARIDABAD .…. Appellant ..... Respondent HON'BLE MR. JUSTICE DEEPAK SIBAL SUNISH BINDLISH Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel appellant(s)-revenue. Mr. Rishabh Kapoor, Advocate, for the respondent. 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