Case Law › High Court › Commissioner Of Income Tax, Patiala v. C...

Commissioner Of Income Tax, Patiala v. Chandigarh Bottling Co. Ltd

High Court 16 Oct 2024 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

16 Oct 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax, Patiala v. Chandigarh Bottling Co. Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

207 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA-114-2000 Decided on : 16.10.2024 Commissioner of Income Tax, Patiala Versus Chandigarh Bottling Co. Ltd. . . . Petitioner(s) . . . Respondent(s) CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMAHON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: None. **** SANJEEV PRAKASH SHARMA, J. (Oral) 1.The parties were informed by the Registry time and again to take steps for reconstruction of the file, but no steps have been taken. 2.The file is stated to have been fully burnt in the fire incident which took place in the Registry. 3.In view thereof, the present case is dismissed for non- prosecution. 4.All pending application stands dismissed accordingly. (SANJEEV PRAKASH SHARMA)JUDGE October 16, 2024J.Ram (SANJAY VASHISTH)JUDGE Whether speaking/reasoned:Whether Reportable: Yes/No Yes/No

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Get help with an income-tax notice → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.