H S REALTY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS CIRCLE),

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CWP/3087/2025HC Punjab & HaryanaPHHC01017056202503 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court observed that the writ petition appeared to be an abuse of the judicial process. Following this observation, the learned counsel for the petitioner sought permission to withdraw the petition. The Court granted this request and dismissed the petition as withdrawn. No decision on the merits of the case was made. The operative direction was to dismiss the petition as withdrawn.

What were the facts?

The petitioner, H.S. Realty Pvt Ltd., filed a writ petition (CWP-3087-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Deputy Commissioner of Income Tax (TDS Circle), Gurugram. The petition was heard by a division bench comprising Hon'ble Mr. Justice Arun Palli and Hon'ble Mrs. Justice Sudeepti Sharma. Learned counsel for the petitioner appeared before the court. The court heard the counsel at length and observed that the petition appeared to be an abuse of the judicial process. Following this observation, the counsel for the petitioner sought permission to withdraw the petition.

What were the issues?

1. Whether the writ petition filed by the petitioner, H.S. Realty Pvt Ltd., constitutes an abuse of the judicial process, as observed by the High Court. Contentions: Assessee: The assessee, through its counsel, sought permission to withdraw the writ petition after the Court made observations regarding its nature. Revenue: No arguments were recorded for the revenue in the provided judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-3087-2025

Date of decision: 03.02.2025

H.S. Realty Pvt Ltd.

….Petitioner

Versus

Deputy Commissioner of Income Tax (TDS Circle), Gurugram,

….Respondent

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Shahrukh Ejaz, Advocate, and Mr. Parikshit Goyal, Advocate, for the petitioner.

****

ARUN PALLI, J. (Oral)

After we had heard learned counsel for the petitioner at some length and observed that the petition at hand is nothing but an apparent abuse of the judicial process, he submits that he be permitted to withdraw the same.

Dismissed as withdrawn.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 03.02.2025 Ak Sharma

Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.02.04 15:22 I attest to the accuracy and authenticity of this document

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