IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 186 (1) PR. COMMISSIONER OF INCOME TAX M/S DSM SINOCHEM PHARMACEUTICALS PVT. LTD. CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE M Present : Ms. Urvashi Dhugga, Senior Standing Counsel Ms. Kavita, Advocate, for the appellant(s) None for the respondent(s). DEEPAK SIBAL, J 1. Learned counsel for the 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 Dismissed as withdrawn. 3.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 stan 02.09.2026 shamsher IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH COMMISSIONER OF INCOME TAX-I, CHANDIGARH Versus M/S DSM SINOCHEM PHARMACEUTICALS PVT. LTD. HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE SUNISH BINDLISH Ms. Urvashi Dhugga, Senior 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 Dismissed as withdrawn.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 stan Whether speaking/reasoned : Yes / No Whether reportable : Yes / No IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-69-2019 (O&M) Date of decision : 02.09.2026 CHANDIGARH .…. Appellant M/S DSM SINOCHEM PHARMACEUTICALS PVT. LTD. ..... Respondent HON'BLE MR. JUSTICE DEEPAK SIBAL SUNISH BINDLISH Ms. Urvashi Dhugga, Senior 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