Dismissed¶¶14

Commissioner of Income Tax v. M/S Punjab Wool Combers Ltd.

Punjab & Haryana HC30 Oct 2025ITA/192/2004

Case brief

AI extract

What is this about?

Punjab & Haryana High Court, ITA-192-2004, Commissioner of Income Tax (appellant, counsel Ms. Nikita Garg, Jr. Panel Counsel) v. M/s Punjab Wool Combers Ltd.; decided 30.10.2025; bench Jagmohan Bansal, J. (oral) and Harpreet Kaur Jeewan, J.; appeal dismissed as the case file was among files gutted in the 2011 High Court fire, no documents available and department has no record; liberty to appellant to seek revival via appropriate application within six months if cause survives; pending applications disposed of; no statutory provisions or precedent cases cited; impugned order not identifiable from surviving text.

What did the court decide?

Liberty to the appellant to move an appropriate application within six months from the date of the order, if cause survives. ¶¶14

Commissioner of Income Tax Vs M/S Punjab Wool Combers Ltd. — Punjab & Haryana HC (2025) — LawSathi Research

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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202 ITA-192-2004 Date of Decision: 30.10.2025

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COMMISSIONER OF INCOME TAX ...Appellant

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Versus

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M/S PUNJAB WOOL COMBERS LTD. ...Respondents

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CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN

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Present:Ms. Nikita Garg, Jr. Panel Counsel for the appellant (through V.C.)

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JAGMOHAN BANSAL, J. (ORAL)

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Learned counsel for the appellant submits that she has no instructions and even department has no record.

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In 2011, a fire broke out in the High Court premises which gutted many files. The file of the present case is also part of burnt files. The office attempted to collect documents but no document is available on record.

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The parties were given sufficient opportunities to reconstruct the file. Learned counsel for the appellant is submitting that department has no record. It appears that with the efflux of time parties have lost their interest to pursue the matter.

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