Case LawHigh Court › M/S Impact Agencies Pvt. Ltd v. Commissi...

M/S Impact Agencies Pvt. Ltd v. Commissioner Of Income Tax Ii, Ludhiana

High Court 15 Oct 2015 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
M/S Impact Agencies Pvt. Ltd v. Commissioner Of Income Tax Ii, Ludhiana
Date of order
15 Oct 2015
Assessment year(s)
Outcome
Allowed

Case summary

In M/S Impact Agencies Pvt. Ltd v. Commissioner Of Income Tax Ii, Ludhiana, the High Court (2015) allowed 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.

Sections referenced in this judgment

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No. 262 of 2015 Date of decision: 15.10.2015 M/s Impact Agencies Pvt. Ltd. ..... Appellant Versus Commissioner of Income Tax II, Ludhiana ..... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. Ravi Shankar and Mr. Rohit Kaura, Advocatesfor the appellant. AJAY KUMAR MITTAL, J. (ORAL) Challenge in this appeal filed under Section 260A of theIncome Tax Act, 1961 (for short 'the Act') is to the order dated12.01.2015 (Annexure A-3), passed by the Income Tax AppellateTribunal, Chandigarh Bench 'B', Chandigarh, in ITA No. 35/CHD/2012in C.O. No. 10/CHD/2012, claiming the substantial questions of law asreferred to in para 7 of the appeal. 2.After arguing for sometime, learned counsel for the appellantstates that he may be allowed to withdraw the present appeal as theappellant-assessee wishes to file rectification application under Section254(2) of the Act as according to him certain aspects of the questionswhich were argued before the learned Tribunal have not been discussed. 4.Dismissed as withdrawn. It shall, however, be open to theappellant to take recourse to the remedies as may be available to it, inaccordance with law. ( AJAY KUMAR MITTAL ) JUDGE October 15, 2015 rishu ( RAMENDRA JAIN ) JUDGE
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 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.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan