M/S BARNALA BUILDERS AND PROPERTY CONSULTANTS vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL) GURUGRAM AND ANOTHER

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CWP/27869/2019HC Punjab & HaryanaPHHC01094577201903 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the present writ petition had become infructuous. This was based on the submission made by the learned counsel for the petitioner that the Commissioner, Income Tax Appeals, had passed separate orders finally deciding the petitioner's appeals against the assessment orders. Since the appellate authority had rendered its final decision, the need for the High Court to intervene through a writ petition was obviated. The High Court did not decide any substantive issues related to the income tax assessment or appeals. The operative direction was to dispose of the petition.

What were the facts?

The petitioner, M/s Barnala Builders and Property Consultants, filed a writ petition (CWP-27869-2019) before the High Court of Punjab and Haryana at Chandigarh. The petition challenged orders passed by the Commissioner, Income Tax Appeals. The respondents were the Principal Commissioner of Income Tax (Central) Gurugram and another. The High Court noted that the Commissioner, Income Tax Appeals, had subsequently passed separate orders finally deciding the petitioner's appeals against the assessment orders. This development rendered the present writ petition infructuous.

What were the issues?

The primary issue before the High Court was whether the present writ petition remained maintainable given the subsequent final decisions by the Commissioner, Income Tax Appeals. The petitioner's counsel submitted that the Commissioner, Income Tax Appeals, had finally decided the petitioner's appeals challenging the assessment orders. This submission implies that the petitioner's grievance, which was sought to be addressed through the writ petition, had been resolved by the appellate authority. The revenue's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 210 CWP-27869-2019 (O&M) Date of Decision: 03.08.2026 M/s Barnala Builders and Property Consultants ..... Petitioner Versus Pr. Commissioner of Income Tax (Central) Gurugram and another ..... Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Abhishek Sharma, Advocate, for Mr. Vishal Gupta, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondent(s)/Income Tax Department. Mr. Pankaj Jain, Sr. Advocate with Mr. Rohit Kaura, Advocate and Mr. B.M. Monga, Advocate for respondent No.3. ***** DEEPAK SIBAL

, J (ORAL)

Learned counsel for the petitioner submits that the Commissioner, Income Tax Appeals, through separate orders, has finally decided the petitioner’s appeals filed to challenge therein the assessment orders in question, rendering the present petition infructuous. Disposed of. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 03.08.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.08.05 10:58 I attest to the accuracy and integrity of this document Chandigarh

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