The Commissioner Of Income-Tax (Tds)-1, Chandigarh v. M/S Food Corporation Of India, Chandigarh (Tan: Ptlp10163g)

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IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH ITA No.167 of 2018 (O&M) Date of Decision: 26.09.2025 The Commissioner of Income Tax (TDS)-1, Chandigarh ...Appellant

Versus

M/s Food Corporation of India, Chandigarh

...Respondent

CORAM:

HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Amanpreet Singh, Senior Standing Counsel, for appellant-Income Tax Department.

Mr. Maninder Arora, Advocate for respondent.

***** LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 13.07.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1333 Chd 2016.

2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. 3.

Appeal is, accordingly, dismissed as withdrawn. 4.

Pending application(s), if any, stand(s) disposed of. (LISA GILL) JUDGE 26.09.2025 (MEENAKSHI I. MEHTA) neetu JUDGE Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No NEETU RANI 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD