ACE EARTH MANAGEMENT SOLUTIONS PRIVATE LIMITED vs. DEPUTY COMMISSIONER/ ASST COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CHANDIGARH

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CWP/20083/2025HC Punjab & HaryanaPHHC01110276202518 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, decided to allow the withdrawal of the petition. The reasoning provided is that the petitioner's counsel sought to withdraw the petition because the relief sought had already been granted in another petition, CWP-20110-2026, by an order dated 10.09.2026. The Tribunal accepted this request. The operative direction was to dismiss the petition as withdrawn. No issues were expressly left undecided.

What were the facts?

The petitioner, Ace Earth Management Solutions Private Ltd., filed a Civil Writ Petition (CWP) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner/Assistant Commissioner of Income Tax, Central Circle, Chandigarh, and others. The petitioner sought relief through this petition. The assessment years are not specified. The procedural history indicates that the petitioner sought to withdraw the petition because the relief claimed had already been granted in another petition, CWP-20110-2026, via an order dated 10.09.2026.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present petition given that the relief sought has been granted in a separate, related petition. Assessee's Contention: The learned counsel for the petitioner argued that the relief claimed in the present petition has already been granted in another petition, CWP-20110-2026, by an order dated 10.09.2026. Therefore, the petitioner sought to withdraw the current petition. Revenue's Contention: The judgment does not record any specific arguments from the respondents (revenue).

AI-generated summary — verify with the full judgment below

CWP-20083-2025 117 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20083-2025 (O&M) Date of decision : 18.09.2026 Ace Earth Management Solutions Private Ltd. ...Petitioner Versus Deputy Commissioner/Asst. Commissioner of Income Tax, Central Circle, Chandigarh and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Ms. Suparna Jain, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel and Ms. Kavita, Advocate for the respondents. DEEPAK SIBAL, J. 1. Learned counsel for the petitioner seeks to withdraw this petition as the relief claimed through this petition has been granted in another petition being CWP-20110-2026 vide order dated 10.09.2026. 2. Dismissed as withdrawn. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 18.09.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.09.22 14:02 I attest to the accuracy and integrity of this document

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