Case LawHigh Court › M/S Puja Investments Pvt. Ltd v. Commiss...

M/S Puja Investments Pvt. Ltd v. Commissioner Of Income Tax, Ludhiana Andanother

High Court 24 Feb 2021 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
M/S Puja Investments Pvt. Ltd v. Commissioner Of Income Tax, Ludhiana Andanother
Date of order
24 Feb 2021
Assessment year(s)
Outcome
Allowed

Case summary

In M/S Puja Investments Pvt. Ltd v. Commissioner Of Income Tax, Ludhiana Andanother, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.

Decision: ITAp178p2018 In deference to the prayer made in the application, the appeal is ordered to be dismissed as withdrawn.

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

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH CM-1268-CI[-2021 in/andLTA-178-2018Date of decision: 24.02.2021 M/S PUJA INVESTMENTS PVT. LTD. VERSUS APPELLANT COMMISSIONER OF INCOME TAX, LUDHIANA ANDANOTHER ~RESPONDENTS CORAM:- HON'BLE MR. JUSTICE JTITENDRA CHAUHAHON'BLE MR. JUSTICE VIVEK PURI Present:Mr. Satyen Sethi, Advocatefor the applicant/appellant. Mr. Chetan Sood, Advocate forMr. Sandeep Goyal, Advocatefor the respondents. >K O JITENDRA CHAUHAN J. (ORAL) The matter has been taken up through Video Conferencing in the lightof Pandemic COVID-19 situation and as per instructions. CMp1268pCI]p2021 Prayer in the present application is for withdrawal of the appeal94s th erievance of the appellant stands redressed in the scheme launched by the Incomelax Department-Vivad se Vishwas Scheme, 2020. Learned counsel appearing on behalf of respondents states that he has no objection in case the prayer is allowed. In view of the above, the application is allowed and with the consentof the parties the main appeal is taken on today’s Board. ITAp178p2018 In deference to the prayer made in the application, the appeal is ordered to be dismissed as withdrawn. (JITENDRA CHAUHAN),JUDGE) (VIVEK PURI)JUDGE IA OP2O?1renubala Whether speaking/reasoned : Yes NoWhether Reportable : 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.
✅ 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