JASWINDER SINGH vs. ACIT/DCIT CEN CIR, AMRITSAR AND OTHERS
What did the High Court hold?
The High Court, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, allowed the petitioner's request to withdraw the writ petition. The court noted the petitioner's submission that a similar petition, CWP No.19463 of 2026, had been allowed on 10.09.2026, and based on this, the petitioner sought to withdraw the present petition. The court's reasoning is implicit in its order allowing the withdrawal. The operative direction was to dismiss the petition as withdrawn. No specific issues regarding the merits of the case were decided, and no part of the petition was left undecided, as it was disposed of on the procedural ground of withdrawal.
What were the facts?
The petitioner, Jaswinder Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petitioner sought permission to withdraw the present petition, CWP No.19376 of 2025. The petitioner stated that he had also filed a similar petition, CWP No.19463 of 2026, which was allowed on 10.09.2026. The present petition was filed challenging an order or action by the Assistant Commissioner/Deputy Commissioner of Income Tax, Central Circle, Amritsar and others. The assessment year(s) and the specific order/action under challenge are not detailed. The amount in dispute is not stated. The procedural history is limited to the filing of this petition and the request for withdrawal based on a prior similar petition being allowed.
What were the issues?
1. Whether the petitioner should be permitted to withdraw the present writ petition (CWP No.19376 of 2025) in light of a similar petition (CWP No.19463 of 2026) having been allowed on 10.09.2026? (Question of procedure/mixed law and fact). Assessee's Contention: The petitioner, through learned counsel, submitted that for the relief sought in the present petition, he had also filed CWP No.19463 of 2026, which was allowed on 10.09.2026. Therefore, the petitioner requested permission to withdraw the current petition. Revenue's Contention: The judgment records no specific argument from the respondent-Income Tax Department.
AI-generated summary — verify with the full judgment below
IN (Sr. No. 167)
Jaswinde
The Asstt Circle, Am
CORAM
Present :
DEEPAK (1) claimed th 2026 whi withdraw (2)
14.09.202 sunil yadav
Wh N THE HIGH COURT OF P AT CHANDI
r Singh Versus t. Commissioner/Deputy Comm mritsar and others M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Rochak Singla, Advocate Ms. Paalki Bhandari, Advoca Ms. Kajal Dhiman, Advocate Mr. Varun Issar, Senior Stan Respondent(s)-Income Tax D
* * * K SIBAL, J. (Oral) Learned counsel for the pet hrough this petition, the petition ch stands allowed on 10.09.2026 this petition. Dismissed as withdrawn.
( v
hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH
CWP No.19376 of 2025 Date of decision : 14.09.2026 .....Petitio issioner of Income Tax, Central ` .....Responde E DEEPAK SIBAL E SUNISH BINDLISH e, ate and e for the petitioner. ding Counsel for the Department. titioner submits that for the re er had also filed CWP No.19463 6 and therefore, he be permitted (DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o
6 oner l ents elief 3 of d to SUNIL YADAV 2026.09.15 16:42 I attest to the accuracy and authenticity of this order. Chandigarh
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