IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 212 ITA-37-2004 (O&M) Date of Decision: May 05, 2025 The Commissioner of Income Tax-1, Ludhiana ......Appellant Vs. M/s Mahavir Spinning Mills Ltd. Chandigarh Road, Ludhiana ......Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Ranvijay Singh, Sr. Standing Counsel for the appellant. Ms. Radhika Suri, Sr. Advocate with Mr. Abhinav Narang, Advocate and Ms. Parnika Singla, Advocate for the respondent. ---- LISA GILL J. (ORAL) 1. Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 30.07.2003 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, ‘A’ Chandigarh in ITA Nos.26/96, 867/95 & 656/Chandi/97 and 155/96, 906/95 and 711/Chandi/97. 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. Sonia Arora 2025.05.12 12:06 I attest to the accuracy and integrity of this document Sonia Arora 2025.05.12 12:06 I attest to the accuracy and integrity of this document