CHIRAG MITTAL vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE AND ANOTHER

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CWP/11269/2026HC Punjab & HaryanaPHHC01060141202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the Civil Writ Petition (CWP) No. 11269 of 2026. The Court granted liberty to the petitioner to avail his statutory remedy of filing an appeal under Section 246-A of the Income Tax Act, 1961, to challenge the Assessment Order dated March 11, 2026 (Annexure P-13). The High Court explicitly clarified that by granting this liberty, it had neither commented on the merits of the case nor on the maintainability or entertainability of the remedy that the petitioner might invoke. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Chirag Mittal, filed a Civil Writ Petition (CWP) No. 11269 of 2026 before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Assessment Unit, Income Tax Department, National Faceless Assessment Centre, and another. The petitioner sought to withdraw the petition. The impugned order under challenge, though not explicitly detailed in terms of its content or the authority that passed it, is an Assessment Order dated March 11, 2026, marked as Annexure P-13. The procedural history is limited to the petitioner's request to withdraw the writ petition.

What were the issues?

1. Whether the petitioner is permitted to withdraw the Civil Writ Petition (CWP) No. 11269 of 2026. This is a procedural issue concerning the petitioner's right to withdraw a case. The petitioner, through his counsel, sought to withdraw the petition. The respondents did not record any arguments on this specific point. The High Court was asked to decide whether to allow the withdrawal. The petitioner's contention was to withdraw the petition to avail the statutory remedy of filing an appeal. The revenue's contention, if any, is not recorded.

Which sections of the Income-tax Act were involved?

246-A

AI-generated summary — verify with the full judgment below

CWP No. 11269 of 2026 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No. 11269 of 2026 Date of decision : April 16, 2026 Chirag Mittal ...... Petitioner Versus The Assessment Unit, Income Tax Department, National Faceless Assessment Centre and another ...... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI *** Present :- Mr. Manpreet Singh Kanda, Advocate for the petitioner.

*** DEEPAK SIBAL

, J (Oral)

1.

Learned counsel for the petitioner seeks to withdraw the instant petition with liberty to the petitioner to avail his remedy of filing a statutory appeal under Section 246-A of the Income Tax to challenge therein the impugned Assessment order dated 11.03.2026 (Annexure P-13). 2. Dismissed as withdrawn with liberty as prayed for. 3. It is clarified that while granting the afore liberty, we ARCHANA ARORA 2026.04.20 13:53 I attest to the accuracy and integrity of this document

CWP No. 11269 of 2026 2 have neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may invoke in terms of the liberty granted through the instant order.

(DEEPAK SIBAL) JUDGE

(LAPITA BANERJI) April 16, 2026 JUDGE archana Whether speaking/reasoned Yes/No

Whether Reportable : Yes/No ARCHANA ARORA 2026.04.20 13:53 I attest to the accuracy and integrity of this document

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