MANINDER SINGH SOOD vs. DEPUTY COMMISSIONER OF INCOME TAX AND ORS

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CWP/16033/2026HC Punjab & HaryanaPHHC01085034202605 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, at this stage, disposed of the writ petition without commenting on the merits of the case. The Court directed respondent No. 1, the Deputy Commissioner of Income Tax, to take a decision on the representation dated 06.03.2026 submitted by the petitioner. This decision was to be made by passing a speaking order and after affording an opportunity of hearing to the petitioner. The Court further directed that the decision should preferably be taken within two weeks from the date of receipt of a copy of the order. The petitioner was also informed that the decision, if not to their satisfaction, could be challenged in accordance with law. No specific issue was left undecided, as the court's action was procedural.

What were the facts?

The petitioner, Maninder Singh Sood, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition was directed against the Deputy Commissioner of Income Tax, Circle-1(1), Gurgaon, and others. The petitioner sought a direction for the respondent No. 1 to decide a representation dated 06.03.2026, submitted by the petitioner. The revenue, represented by learned counsel, had no objection to this prayer. The High Court, without commenting on the merits, disposed of the writ petition with a specific direction.

What were the issues?

1. Whether the High Court should direct the respondent No. 1 to decide the petitioner's representation dated 06.03.2026? Assessee's Contention: The petitioner's counsel submitted that the petitioner would be satisfied if the writ petition was disposed of with a direction to respondent No. 1 to take a decision on the representation dated 06.03.2026. Revenue's Contention: The learned counsel for the respondent(s)-revenue stated that they had no objection if the prayer made by the petitioner was accepted.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.109

CWP-16033-2026 Date of decision : 05.08.2026

Maninder Singh Sood

.…. Petitioner Versus Deputy Commissioner of Income Tax

Circle-1(1), Gurgaon and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Paras Jindal, Advocate for the petitioner.

Mr. Varun Issar, Senior Standing Counsel and

Ms. Nikita Garg, Junior Standing Counsel

for the respondent(s)-revenue. * * * * * DEEPAK SIBAL, J. (Oral) 1.

Learned counsel for the petitioner submits that at this stage, he would be satisfied if the present writ petition is disposed of with a direction to respondent No. 1 to take a decision on the representation dated 06.03.2026 (Annexure P-18) submitted by the petitioner. 2.

Learned counsel for respondent(s)-revenue, who appears on advance notice, has no objection if the above prayer is accepted. 3.

Accordingly, at this stage, without commenting on the merits of the case, the writ petition is disposed of with a direction to respondent No. 1 to take a decision on the representation dated 06.03.2026 (Annexure P-18) submitted by the petitioner, by passing a speaking order and after affording opportunity of hearing to the petitioner, preferably within two weeks from the date of receipt of a copy of this order. 4.

Needless to add that the decision so taken be communicated to the petitioner and if the decision is not to the satisfaction of the petitioner, he would be at liberty to challenge the same, in accordance with law.

[DEEPAK SIBAL]

JUDGE

05.08.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.06 17:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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