SH ANIL KUMAR vs. THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR

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CWP/17125/2026HC Punjab & HaryanaPHHC01090812202626 August 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the writ petition filed by Sh Anil Kumar. The Court explicitly stated that the dismissal was for reasons to be found in the order of even date passed in CWP-17064-2026, titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. This indicates that the legal and factual basis for dismissing Sh Anil Kumar's petition was identical or closely aligned with the grounds on which the 'Sh Manik Seth and Others' case was decided. Consequently, the operative direction was the dismissal of the writ petition. All pending miscellaneous applications associated with this petition were also disposed of.

What were the facts?

The petitioner, Sh Anil Kumar, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Initiating Officer, DCIT BPU Ludhiana, and another party. The writ petition was filed against an order or action by the respondents. The High Court, in its order dated 26.08.2026, dismissed the writ petition. The dismissal was based on the reasoning provided in a separate, contemporaneously decided case, CWP-17064-2026 titled 'Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another'. All pending miscellaneous applications were also disposed of.

What were the issues?

1. Whether the writ petition filed by the petitioner is maintainable and ought to be allowed? Assessee's Contentions (Petitioner): The judgment does not record any specific contentions made by the petitioner. However, the filing of a writ petition implies a challenge to an action or order of the respondents, likely seeking relief on grounds of illegality, procedural impropriety, or violation of rights. Revenue's Contentions (Respondent): The judgment does not record any specific contentions made by the respondents. However, as the petition was dismissed, it can be inferred that the respondents likely defended the order or action being challenged, or that the High Court found no merit in the petitioner's case based on established legal principles, possibly referencing the grounds for dismissal in the connected writ petition.

AI-generated summary — verify with the full judgment below

120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

CWP-17125-2026 (O&M) Date of Decision: 26.08.2026 SH ANIL KUMAR ....PETITIONER(S) VERSUS THE INITIATING OFFICER DCIT BPU LUDHIANA AND ANR. ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Nitin Kanwar, Advocate, Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate and Mr. Shivam Jain, Advocate for the petitioners. Mr. Varun Issar, Senior Standing Counsel and Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1.

Dismissed. For reasons, see order of even date passed in CWP-17064-2026 titled as ‘Sh Manik Seth and Others vs. The Initiating Officer BPU Ludhiana and Another’. 2.

All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR]

JUDGE AUGUST 26, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.01 17:23 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD

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