Disposed¶12
Principal Commissioner of Income Tax, Bathinda v. M/S M.S. Foods Pvt. Ltd.
Punjab & Haryana HCITA/76/2020
Case brief
AI extract
What is this about?
Punjab & Haryana High Court, Chandigarh; ITA-76-2020(O&M); income tax appeal; tax effect below Rs. 2 Crore; Circular No.09/2024 dated 17.09.2024; Circular No.5/2024 dated 15.03.2024; appeal disposed of as not pressed; appellant: Principal Commissioner of Income Tax, Bathinda, Punjab (Revenue); respondent: M/s M.S. Foods Pvt. Ltd.; counsel: Urvashi Dhugga, Senior Standing Counsel; Bench: Arun Palli, J. (author) and Sudeepti Sharma, J.; decision date 18.02.2025.
What did the court decide?
Since the tax effect in the appeal is less than Rs. 2 Crore and the matter is not covered under any exception, the appeal is disposed of as not pressed in the wake of Circular No.09/2024 dated 17.09.2024 read with Circular No.5/2024 dated 15.03.2024. ¶12