Pr Commissioner Of Income Tax -1 , Ludhiana v. M/S Nahar Industrial Enterprises Ltd, Focal Point, Ludhiana

ITA-182-2022 (O&M) 2024:PHHC:040107-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-182-2022 (O&M) Date of Decision: 20.03.2024 Principal Commissioner of Income Tax-1, Ludhiana . . . . Appellant Vs.

M/s Nahar Industrial Enterprises Ltd., Focal Point, Ludhiana . . . . Respondent ****

CORAM:

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present:

Mr. Ranvijay Singh, Sr. Standing Counsel for the appellant.

**** SANJEEV PRAKASH SHARMA, J.(Oral) CM-5341-CII-2024 Application for placing on record the order of the Assessing Officer as Annexure A-VI is allowed.

Registry to place the same at appropriate place. Main case

1. This Income Tax Appeal seeks to challenge the order dated 22.10.2021 passed by the Tribunal, whereby the Tribunal remanded the matter back to the Assessing Officer. The Assessing Officer has now passed a fresh order on 30.03.2023. In view thereof, the issue raised in the appeal has become academic.

2. Accordingly, the Appeal is dismissed.

3. All pending applications also stand disposed of accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE March 20, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.03.21 11:27 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh