CRESTBELL PRIVATE LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/17839/2024HC Punjab & HaryanaPHHC01097739202415 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The withdrawal was granted with liberty to the petitioner to pursue the notice received under Section 148 of the Income Tax Act, 1961. The Court noted that the petition was dismissed as withdrawn with liberty granted. Any pending applications were also disposed of.

What were the facts?

The petitioner, Crestbell Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition. The reason for withdrawal was to pursue a notice received by the petitioner under Section 148 of the Income Tax Act, 1961. The High Court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-17839-2024) with liberty to pursue the notice received under Section 148 of the Income Tax Act, 1961? Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to pursue the notice received under Section 148 of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the petition.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17839-2024 (O&M) Date of decision: 15.07.2026 Sr. No.101+206 Crestbell Pvt. Ltd. …..Petitioner VERSUS Income Tax Officer & Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Ankit Awal, Advocate and Mr. Kartik Bansal, Advocate for the petitioner. Mr. Saurabh Kapoor, Advocate and Ms. Muskaan Gupta, Advocate for the respondents. ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to pursue the notice received by the petitioner under Section 148 of the Income Tax Act, 1961. 2. Dismissed as withdrawn with liberty. 3. Pending application(s), if any, also stands disposed of.

(DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL)

JUDGE 15.07.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.07.16 16.11 I attest to the accuracy and authenticity of this order/judgment

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