Disposed
Principal Commissioner of Income Tax Ludhiana v. Rajan Batra
Punjab & Haryana HCITA/22/2024
Case brief
AI extract
What is this about?
Revenue appealed against ITAT orders while simultaneously seeking recall of those orders before the ITAT. The court held parallel proceedings could not continue and disposed of the appeals as premature, reserving the department's right to act after the ITAT decides the MA applications.
What did the court decide?
Appeals disposed of as premature; delay condoned and exemption applications allowed; liberty to department to pursue ITAT MA outcome.