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2025 DAILYLAW 29564 (PNJ)

THE PR COMMISSIONER OF INCOME TAX , FARIDABAD v. M/S CORPORATE GREENS CONDOMINIUM ASSOCIATION

ITA/84/2023 · 2025-09-15

Lisa Gill, Meenakshi I Mehta

body2025

Judgment text

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270-b IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-84-2023 (O&M) Date of Decision: September 15, 2025 The Principal Commissioner of Income Tax, Faridabad ..... Appellant Versus M/s Corporate Greens Condominium Association ..... Respondent CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present: Mr. Varun Issar, Advocate for the appellant. **** LISA GILL, J. 1. Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 23.09.2022 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No. 8603/DEL/2019. 2. Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, he has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. 3. Appeal is, accordingly, dismissed as withdrawn. 4. Pending application(s), if any, stand(s) disposed of. (LISA GILL) JUDGE (MEENAKSHI I. MEHTA) September 15, 2025 JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.09.18 11:48 I attest to the accuracy and integrity of this document