RAKESH KUMAR vs. DEPUTY COMMISSIONER ASSISTANT COMMISSIONER OF INCOME TAX

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CWP/21394/2026HC Punjab & HaryanaPHHC01107586202606 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to avail the remedy of appeal available under Section 246-A of the Income Tax Act, 1961. The Court further directed that if the petitioner files his appeal within 10 days from the date of the order, the condonation of delay in its filing may be considered sympathetically. The reasoning is based on the petitioner's choice to pursue the statutory appellate remedy. No issue was decided on merits.

What were the facts?

The petitioner, Rakesh Kumar, filed a writ petition (CWP-21394-2026) before the High Court of Punjab and Haryana at Chandigarh, challenging an order passed by the Deputy Commissioner/Assistant Commissioner of Income Tax. The assessment year(s) are not specified. The procedural history involves the petitioner choosing to approach the High Court directly instead of availing the statutory remedy of appeal. The amount in dispute is not stated.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to avail the remedy of appeal under Section 246-A of the Income Tax Act, 1961? (Question of law and procedure) Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to avail the remedy of appeal available under Section 246-A of the Income Tax Act, 1961. Revenue's Contention: No specific argument is recorded for the respondent revenue.

Which sections of the Income-tax Act were involved?

Section 246-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 137 CWP-21394-2026 Date of Decision: 06.08.2026 Rakesh Kumar ..... Petitioner Versus Deputy Commissioner/Assistant Commissioner of Income Tax ..... Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Hardik Vora, Advocate for the petitioner (through VC). ***** DEEPAK SIBAL

, J (ORAL)

Learned counsel for the petitioner seeks to withdraw this petition with liberty to avail of the remedy of appeal available to the petitioner under Section 246-A of the Income Tax Act, 1961. Dismissed as withdrawn with liberty as prayed for. Since the petitioner had chosen to challenge the impugned assessment order before this Court through filing of the present petition, if the petitioner files his appeal in terms of the liberty granted through this order, within 10 days from today, the condonation of delay in its filing may be considered sympathetically. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 06.08.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.08.10 09:59 I attest to the accuracy and integrity of this document Chandigarh

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