The Pr. Commissioner Of Income Tax (Central) Ludhiana v. M/S Roop Square Pvt Ltd

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH ITA No.14 of 2023 Date of Decision: 26.09.2025 The Pr. Commissioner of Income Tax (Central), Ludhiana ...Appellant

Versus

M/s Roop Square Pvt. Ltd.

...Respondent

CORAM:

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

None for respondent.

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

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 03.06.2022 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh, in ITA No.1043/ CHD/2021.

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Appeal is, accordingly, dismissed as withdrawn. 4.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