ACE EARTH MANAGEMENT SOLUTIONS PRIVATE LIMITED AY 2014 TO 15 vs. DCIT ACIT, CENTRAL 1, CHANDIGARH

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CWP/20780/2025HC Punjab & HaryanaPHHC01107991202524 August 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, considered the submission made by the learned counsel for the petitioner. The petitioner's counsel stated that a fresh petition, CWP-18744-2026, had been filed, which also challenges Section 147A of the Income Tax Act, 1961, and requested to withdraw the present petition to pursue the new one. The court, in its oral order, dismissed the present petition as withdrawn, granting the liberty to the petitioner to pursue the other petition as prayed for. No decision on the merits of the original challenge was made.

What were the facts?

The petitioner, Ace Earth Management Solutions Private Limited, filed a writ petition (CWP-20780-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the DCIT/ACIT(CEN)-1, CHD and others. The petitioner sought to challenge certain aspects related to their income tax assessment. During the proceedings, the learned counsel for the petitioner informed the court that a fresh petition, CWP-18744-2026, had been filed, which also sought to challenge Section 147A of the Income Tax Act, 1961. Consequently, the petitioner prayed for the withdrawal of the present petition to pursue the newly filed one.

What were the issues?

1. Whether the present writ petition (CWP-20780-2025) should be dismissed as withdrawn, as prayed for by the petitioner. Assessee's Contention: The petitioner, through its counsel, submitted that a fresh petition (CWP-18744-2026) had been filed, which also challenges Section 147A of the Income Tax Act, 1961. Therefore, the petitioner prayed for the withdrawal of the present petition to pursue the subsequent petition. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition. The court's decision was based on the petitioner's submission and prayer.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-20780-2025 (O&M) 173 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20780-2025 (O&M) Date of decision : 24.08.2026 Ace Earth Management Solutions Private Limited ...Petitioner Versus The DCIT/ACIT(CEN)-1, CHD and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rochak Singla, Advocate for the petitioner. (through V.C.). Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for respondent/Income Tax Department. DEEPAK SIBAL, J.(Oral) 1. Learned counsel for the petitioner submits that petitioner has filed a fresh petition being CWP-18744-2026 seeking to also challenge therein Section 147A of the Income Tax Act, 1961 and prays for withdrawal of present petition to pursue CWP-18744-2026. 2. Dismissed as withdrawn with liberty as prayed for. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 24.08.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.08.27 16:30 I attest to the accuracy and integrity of this document

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