SIDHARTHA SEN vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CHANDIGARH AND ORS

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CWP/16336/2023HC Punjab & HaryanaPHHC01094314202313 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition with liberty to pursue the statutory appeal. The court noted that the petitioner's counsel submitted that during the pendency of the writ petition, a final assessment order was passed, against which a statutory appeal has been filed and is pending. In light of this development, the petitioner sought to withdraw the present petition to pursue the statutory appeal. The respondents' counsel had no objection to this request. Therefore, the court dismissed the writ petition as withdrawn with liberty to the petitioner to pursue the aforementioned appeal.

What were the facts?

The petitioner, Sidhartha Sen, filed a writ petition (CWP-1633 of 2023) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, TDS, Chandigarh, and others. The petitioner's counsel submitted that during the pendency of the writ petition, a final assessment order was passed against the petitioner, and a statutory appeal against this order is currently pending. Consequently, the learned counsel for the petitioner sought permission to withdraw the writ petition to pursue the statutory appeal.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition (CWP-1633 of 2023) in light of the pendency of a statutory appeal against a subsequent assessment order. (Question of procedure/mixed law and fact) Assessee's Contention: The petitioner argued that a final assessment order was passed after the filing of the writ petition, and a statutory appeal against this order is pending. Therefore, the petitioner sought to withdraw the writ petition to pursue the statutory appeal. Revenue's Contention: The learned counsel for the respondents had no objection to the withdrawal of the petition with liberty to pursue the statutory appeal.

AI-generated summary — verify with the full judgment below

IN THE

Sidhartha Sen Deputy Comm

CORAM : H

Present : M

DEEPAK SIB

Le pendency of th the petitioner h

In withdraw this p

L same.

May 13, 2026 vandana

Whether speak Whether repor Sr. No.113

E HIGH COURT OF PUNJAB CHANDIGARH

CWP-1633 Date of De

Versus missioner of Income Tax, TDS, C

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Rishab Singla, Advocate, or the petitioner. Mr. Amanpreet Singh, Senior Stan or the respondents. *** BAL, J. (Oral) earned counsel for the petitio his petition, a final assessment or has filed a statutory appeal, whic n the light of above, learned coun petition with liberty to pursue th earned counsel for the respond Dismissed as withdrawn with libe (DEEPA

J (LAPIT

king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 36 of 2023 (O&M) ecision : 13.05.2026

…Petitioner

Chandigarh and others …Respondents AK SIBAL A BANERJI nding Counsel ner submits that during the rder was passed against which ch is pending. nsel for the petitioner seeks to he afore appeal. dents has no objection to the erty as prayed for. AK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.05.15 09:31 I attest to the accuracy and integrity of this document

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