NAWAL KAPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER

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CWP/14118/2024HC Punjab & HaryanaPHHC01076417202427 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the submission made by the learned counsel for the petitioner. The Court was informed that an assessment order had been passed while the writ petition was pending. Based on this information, the petitioner's counsel stated that the petition had become infructuous. The High Court accepted this submission and proceeded to dispose of the petition. The Court did not delve into the merits of the original petition or the assessment order. The operative direction was to dispose of the petition as infructuous.

What were the facts?

The petitioner, Nawal Kapur, filed a writ petition (CWP-14118-2024) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Principal Commissioner of Income Tax and another. During the pendency of this petition, an assessment order was passed. The learned counsel for the petitioner submitted before the Court that the passing of the assessment order had rendered the present petition infructuous. The High Court was presented with this submission.

What were the issues?

1. Whether the present writ petition has become infructuous due to the passing of an assessment order during its pendency? (Question of fact) Assessee's contention: The learned counsel for the petitioner argued that the assessment order passed during the pendency of the writ petition has rendered the petition infructuous. No specific authorities or precedents were cited in the judgment for this submission. Revenue's contention: The judgment records no specific argument from the respondents (Principal Commissioner of Income Tax and another).

AI-generated summary — verify with the full judgment below

CWP-14118-2024 (O&M) 214 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14118-2024 (O&M) Date of decision : 27.08.2026 Nawal Kapur ...Petitioner Versus Principal Commissioner of Income Tax and another ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Salil Kapoor, Advocate, Ms. Ananya Kapoor, Advocate, Mr. Sumit Lal Chandani, Advocate and Mr. Lokesh Garg, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondents. DEEPAK SIBAL, J. 1. Learned counsel for the petitioner submits that during the pendency of this petition, assessment order has been passed rendering the present petition infructuous. 2. Disposed of. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 27.08.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.09.01 10:25 I attest to the accuracy and integrity of this document

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