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

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** ITA-192-2004 Date of Decision: 30.10.2025 COMMISSIONER OF INCOME TAX ...Appellant

Versus

M/S PUNJAB WOOL COMBERS LTD.

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN Present:- Ms. Nikita Garg, Jr. Panel Counsel for the appellant (through V.C.) **** JAGMOHAN BANSAL, J. (ORAL) 1.

Learned counsel for the appellant submits that she has no instructions and even department has no record. 2.

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.

3.

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.

4.

Dismissed with liberty to appellant to move an appropriate application within six months from today, if cause survives. DEEPAK BISSYAN 2025.10.31 16:50 I attest to the accuracy and integrity of this document

5.

Pending application(s), if any, shall also stand disposed of. (JAGMOHAN BANSAL) JUDGE (HARPREET KAUR JEEWAN) JUDGE 30.10.2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2025.10.31 16:50 I attest to the accuracy and integrity of this document