SANJAY KUMAR GARG vs. INCOME TAX OFFICER AND ORS

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CWP/17200/2026HC Punjab & HaryanaPHHC01091356202627 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The Court observed that the learned counsel for the petitioner sought to withdraw the writ petition (CWP-1720-2026) and also sought liberty to amend it. The Court allowed the withdrawal of the petition with liberty to the petitioner to amend it as prayed for. No decision was made on the merits of any underlying tax dispute. The operative direction was to permit the withdrawal and grant liberty to amend.

What were the facts?

The petitioner, Sanjay Kumar, filed a writ petition (CWP-1720-2026) before the Punjab and Haryana High Court. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the writ petition. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention any amount in dispute. The procedural history is limited to the filing of the writ petition and the petitioner's subsequent request to withdraw it.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. 1. Whether the petitioner should be granted liberty to withdraw the writ petition (CWP-1720-2026)? Assessee's Contention: The petitioner, through their learned counsel, sought to withdraw the writ petition. No specific arguments were made regarding the merits of the case or the grounds for withdrawal, other than the request itself. Revenue's Contention: The judgment does not record any specific arguments made by the respondents (Revenue) on the petitioner's request to withdraw the petition.

AI-generated summary — verify with the full judgment below

IN THE

Sanjay Kumar Income Tax O

CORAM : H

Present : M

DEEPAK SIB

L petition with li 2.

May 27, 2026 vandana Whether speak Whether repor Sr. No.123

E HIGH COURT OF PUNJAB CHANDIGARH CWP-1720 Date of De

r Garg

Versus fficer and others

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Nitin Kanwar, Advocate Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate, Mr. Shivam Jain, Advocate, or the petitioner.

*** BAL, J. (Oral)

earned counsel for the petitio iberty to the petitioner to amend Dismissed as withdrawn with libe

(DEEP

J (LAPI

king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 00-2026 (O&M) ecision : 27.05.2026

…Petitioner

…Respondents AK SIBAL A BANERJI oner seeks to withdraw this CWP-5270-2025. erty as prayed for. PAK SIBAL) JUDGE

ITA BANERJI) JUDGE VANDANA 2026.05.28 11:21 I attest to the accuracy and integrity of this document

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