PR COMMISSIONER OF INCOME TAX 4 NEW DELHI v. HARYANA CITY GAS DISTRIBUTION PVT LTD

1. FACTS OF THE CASE

Revenue appealed against Haryana City Gas Distribution Pvt. Ltd. in ITA 22/2026. Its counsel stated that the tax amount was Rs.1,61,88,463 and sought withdrawal or dismissal under CBDT Circulars 5/2024 and 9/2024.

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2. DISCUSSION BY THE COURT

The Court acted on the recorded low-tax-effect submission. The order does not set out the underlying tax controversy, assessment year or a calculation of the monetary limit.

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3. JUDICIAL DECISION

The appeal was dismissed as withdrawn in light of the reported tax amount and cited circulars.

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4. OUTCOME

The appeal and the applications concerning refiling delay and certified copies were disposed of.

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5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Identify the actual disposal

Revenue states tax of Rs.1,61,88,463 and seeks withdrawal or dismissal. The operative result is dismissal as withdrawn. Refiling-delay and certified-copy applications are disposed of, without a separate allowance recorded.

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Separate appellate closure from tax merits

The result favours Haryana City Gas Distribution Pvt. Ltd. only in ending this Revenue challenge. The Court supplies no independent reasoning approving a deduction, deleting an addition or invalidating reassessment. For any substantive reliance, the underlying appellate decision and its facts would need to be examined separately.

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Apply the recorded policy with its evidential limits

The order identifies both circulars but does not reproduce their full conditions or decide any exception. It therefore supports the recorded disposal, not a universal monetary-limit rule for other appeals. The assessment year and substantive statutory provisions remain unstated; assigning them from a filename or a neighbouring case would create unsupported facts.

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