GURSEWAK SINGH vs. INCOME TAX OFFICER AND ANR

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CWP/18154/2023HC Punjab & HaryanaPHHC01069868202310 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition. The court granted the petitioner the liberty to avail his remedies against the assessment order dated 15.02.2024, in accordance with law. The judgment did not delve into the merits of any substantive issue related to income tax assessment. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Gursewak Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. During the pendency of this petition, an assessment order dated 15.02.2024 was passed against the petitioner. The petitioner's counsel submitted that due to this subsequent development, he wished to withdraw the current petition to pursue remedies against the newly passed assessment order. The respondents were the Income Tax Officer and another authority.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the present writ petition in light of the subsequent assessment order dated 15.02.2024. (Question of procedure/mixed law and fact) Assessee's Contention: The learned counsel for the petitioner submitted that an assessment order dated 15.02.2024 has been passed during the pendency of the writ petition. Therefore, the petitioner seeks permission to withdraw the present petition to avail remedies against this assessment order, in accordance with law. Revenue's Contention: No specific contention was recorded for the respondents in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 220

CWP-18154-2023 Date of decision : 10.09.2026

Gursewak Singh

.…. Petitioner Versus Income Tax Officer and another

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. M. K. Singla, Advocate, for the petitioner.

Ms. Muskaan Gupta, Advocate, for

Mr. Rana Gurtej Singh, Advocate, for the respondents.

* * * * * DEEPAK SIBAL, J. (Oral) 1.

Learned counsel for the petitioner submits that during pendency of this petition, assessment order dated 15.02.2024 has been passed and therefore, he be permitted to withdraw this petition to avail his remedies against such assessment order, in accordance with law.

Dismissed as withdrawn with liberty as prayed for.

[DEEPAK SIBAL]

JUDGE

10.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.14 19:00 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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