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

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CWP/20167/2025HC Punjab & HaryanaPHHC01109895202518 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner sought to withdraw the petition. The reason for withdrawal was that the relief claimed by the petitioner in the present writ petition had already been granted in another petition, CWP-19124-2026, vide an order dated 10.09.2026. Consequently, the High Court dismissed the petition as withdrawn. No decision on the merits of the tax dispute was made. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, Ace Earth Management Solutions Private Ltd., filed a writ petition (CWP-20167-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner/Asst. Commissioner of Income Tax, Central Circle, Chandigarh, and others. The petitioner sought a specific relief through this petition. The present proceedings are a continuation of the procedural history concerning this tax matter.

What were the issues?

1. Whether the petitioner is entitled to the relief claimed in the writ petition, considering the outcome of a related petition (CWP-19124-2026)? Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition because the relief sought had already been granted in another petition, CWP-19124-2026, by an order dated 10.09.2026. Revenue's Contention: No specific contention is recorded for the revenue in this excerpt.

AI-generated summary — verify with the full judgment below

CWP-20167-2025 119 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20167-2025 (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-19124-2026 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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