Principal Commissioner Of Income ... vs M/S Fcc Clutch India Pvt Ltd
2023 Latest Caselaw 5153 P&H

                                                                                            2023:PHHC:057660-DB
                          IN THE HIGH COURT OF PUNJAB AND HARYANA
                                       AT CHANDIGARH

                          237                                    ITA No.166 of 2022
                                                                 Date of decision: 24.04.2023

              PRINCIPAL COMMISSIONERE OF INCOME TAX, FARIDABAD
                                                           .... Appellant
                           Versus

              M/S FCC CLUTCH INDIA PVT. LTD.                                                .... Respondent

              CORAM: HON'BLE MS. JUSTICE RITU BAHRI
                     HON'BLE MRS. JUSTICE MANISHA BATRA

              Present :



                                          ****

RITU BAHRI, J. (oral)

This appeal has been filed under Section 260A of the Income Tax

Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench 'B'

dated 30.07.2021 passed in ITA No.3664/Del/2019 for the assessment year 2011-12.

Learned counsel for the respondent submits that in the present case, the

impugned assessment order dated 12.03.2015 (Annexure A-1) has been passed by the

Assessing Officer at Delhi and this Court has no jurisdiction to entertain this appeal

as per the judgment passed by the Supreme Court in case titled as Principal

Commissioner of Income Tax vs. ABC Papers Ltd., (2022) 447 ITR 1 SC.

Learned counsel for the appellant is not able to dispute this fact and she

seeks permission to withdraw this appeal with liberty to file the appeal before the

competent jurisdiction, in accordance with law.

Dismissed as withdrawn.

                                                                                  (RITU BAHRI)
                                                                                     JUDGE


                                                                                 (MANISHA BATRA)
              24.04.2023                                                             JUDGE
              Jyoti-IV                    Whether speaking/reasoned:   Yes/No.
                                          Whether reportable     :     Yes/No

JYOTI
2023.04.29 15:51
I attest to the accuracy and
integrity of this order/judgment