THE COMMISSIONER OF INCOME TAX TDS-1 CHANDIGARH v. M/S PUNJAB STATE CO-OP SUPPLY AND MARKETING FEDERATION LTD
ITA/143/2021 · 2025-09-26
Lisa Gill, Meenakshi I Mehta
body2025
DailyLaw.ai
[ 2025 DAILYLAW 30660 (PNJ) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 30660 (PNJ) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
215
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA No.143 of 2021
Date of Decision: 26.09.2025
The Commissioner of Income Tax (TDS)-1, Chandigarh
…Appellant
Versus
M/s Punjab State Co-op Supply and Marketing Federation Ltd.
…Respondent
CORAM:
HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA
Present:- Mr. Ranvijay Singh, Senior Standing Counsel,
for appellant-Income Tax Department.
***** LISA GILL, J.(Oral)
1.
Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 19.11.2020 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh, in ITA No.1452/Chd/ 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Appeal is, accordingly, dismissed as withdrawn.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
26.09.2025
(MEENAKSHI I. MEHTA) neetu
JUDGE Whether speaking/reasoned: Yes/No
Whether Reportable: Yes/No NEETU RANI 2025.09.29 12:50 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD