IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201 Date of Decision: 22.12.2025 1. ITA-264-2009 (O&M) COMMISSIONER OF INCOME TAX -II, CHANDIGARH ...Appellant Versus M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD. (NOW M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.) ...Respondent 2. ITA-268-2009 COMMISSIONER OF INCOME TAX -II, CHANDIGARH ...Appellant Versus M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD. (NOW M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.) ...Respondent CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel and Ms. Kavita Advocate for appellant-Income Tax Department Mr. Rohit Jain (through V.C.) with Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for respondent-assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. Learned counsel for the assessee submits that tax effect in both the appeals is less than prescribed monetary limit. 2. Learned counsel for the Revenue expressed her inability to controvert aforesaid fact. She prays for withdrawal of instant appeals. DEEPAK BISSYAN 2025.12.23 10:13 I attest to the accuracy and integrity of this document ITA-264-2009 and ITA-268-2009 -2- 3. Dismissed as withdrawn in view of low tax effect. Question of law shall remain open. 4. Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE December 22, 2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2025.12.23 10:13 I attest to the accuracy and integrity of this document