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2025 DAILYLAW 35549 (PNJ)

THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD v. M/S INDIAN ARMOUR SYSTEMS PVT LTD

ITA/151/2022 · 2025-07-31

Lisa Gill, Meenakshi I Mehta

body2025

Judgment text

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107-a IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-14423-CII-2025 in/and ITA-151-2022 Date of Decision: July 31, 2025 THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD ..... Appellant Versus M/S INDIAN ARMOUR SYSTEMS PVT LTD ..... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present: Mr. Varun Issar, Advocate for the applicant-appellant. **** LISA GILL, J. 1. Prayer in CM-14423-CII-2025 is for listing this appeal on an actual date of hearing and its final disposal. 2. For reasons mentioned in the application as well as submissions of learned counsel, appeal is taken up for hearing today itself. 3. Present appeal has been filed under Section 260A of the Income Tax Act, 1961, challenging order dated 28.07.2021 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No.3739/Del/2018. 4. Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, he has specific instructions to RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document CM-14423-CII-2025 in/and ITA-151-2022 -2- 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. 5. Appeal is, accordingly, dismissed as withdrawn. (LISA GILL) JUDGE (MEENAKSHI I. MEHTA) July 31, 2025 JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document