SUBHASH CHANDER MITTAL vs. DIRECTOR GENERAL OF INCOME TAX AND OTHERS

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CWP/19555/2021HC Punjab & HaryanaPHHC01089089202131 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryDisposed of

What did the High Court hold?

The High Court held that the present Civil Writ Petition (CWP No. 19555 of 2021) had become infructuous. This conclusion was reached based on the submission made by the learned counsel for the petitioner, who stated that a previous judgment of the High Court dated 18.08.2026, passed in CWP No. 24116 of 2025 (Subhash Chander Mittal Vs. Union of India and others), had rendered the present petition infructuous. The Court accepted this submission without delving into the merits of the original petition or the grounds raised therein. The ratio decidendi is that if a subsequent event or a related court decision makes the subject matter of a petition moot or redundant, the petition can be disposed of as infructuous. The operative direction was to dispose of the petition.

What were the facts?

The petitioner, Subhash Chander Mittal, filed a Civil Writ Petition (CWP) No. 19555 of 2021 before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Union of India and others, including the Income Tax Department. The petition was filed challenging an order or action by the revenue authorities. The procedural history indicates that a previous judgment of the High Court dated 18.08.2026 in a related matter, Subhash Chander Mittal Vs. Union of India and others (CWP No. 24116 of 2025), has rendered the present petition infructuous. The specific amount in dispute is not recorded in the judgment.

What were the issues?

The primary issue before the High Court was whether the present Civil Writ Petition (CWP No. 19555 of 2021) had become infructuous in light of a previous judgment of the same Court dated 18.08.2026 in CWP No. 24116 of 2025, titled Subhash Chander Mittal Vs. Union of India and others. Assessee's Contention: The learned counsel for the petitioner submitted that the present petition has become infructuous due to the aforementioned judgment passed by the High Court in a related matter. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the present petition becoming infructuous. However, their appearance as respondents and the submission by the petitioner's counsel implies their presence during the proceedings.

AI-generated summary — verify with the full judgment below

IN (Sr. No. 202)

Subhash C

Director G

CORAM

Present :

DEEPAK (1) the judgm 2025 – Su petition h (2)

31.08.202 sunil yadav

Wh N THE HIGH COURT OF P AT CHANDI

Chander Mittal Versus General of Income Tax and othe M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Anirudh Garg, Advocate Mr. M.R. Sharma, Advocate Mr. Varun Issar, Senior Stan Ms. Pridhi Sandhu, Junior St Ms. Nikita Garg, Junior Stan the respondent(s)-Income Ta

* * * K SIBAL, J. (Oral) Learned counsel for the pet ment of this Court dated 18.08.2 ubhash Chander Mittal Vs. Uni as been rendered infructuous. Disposed of.

( v

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

CWP No.19555 of 2021 Date of decision : 31.08.2026 .....Petitio ers ` .....Responde E DEEPAK SIBAL E SUNISH BINDLISH e for for the petitioner. ding Counsel, tanding Counsel and nding Counsel for ax Department. itioner submits that in the light 2026 passed in CWP No.24116 ion of India and others, the pres (DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 oner ents t of 6 of sent SUNIL YADAV 2026.09.02 12:43 I attest to the accuracy and authenticity of this order. Chandigarh

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