PAWAN KUMAR GOEL vs. ADDITIONAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/31236/2025HC Punjab & HaryanaPHHC01169273202529 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MR. JUSTICE ROHIT KAPOOR1 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 pursue the separate writ petition (CWP-11926-2026) that had been filed to challenge the assessment order dated 27.03.2026. The court did not delve into the merits of the original petition or the assessment order, as the decision was based on the petitioner's request for withdrawal due to a subsequent development. No specific issues regarding income tax law were decided.

What were the facts?

The petitioner, Pawan Kumar Goel, had filed a writ petition (CWP-31236-2025) before the High Court of Punjab & Haryana at Chandigarh. During the pendency of this petition, an assessment order dated 27.03.2026 was passed against the petitioner. The petitioner subsequently challenged this assessment order through a separate writ petition, CWP-11926-2026. Consequently, the petitioner sought permission to withdraw the current petition (CWP-31236-2025) to pursue the new petition challenging the assessment order.

What were the issues?

The Tribunal had to decide whether to permit the petitioner to withdraw the current writ petition. The petitioner's counsel argued that a new assessment order had been passed during the pendency of the petition, which was being challenged in a separate, newly filed writ petition (CWP-11926-2026). Therefore, the petitioner requested permission to withdraw the present petition to pursue the subsequent challenge. The respondents (Additional Commissioner of Income Tax, Chandigarh and others) did not record any specific arguments against the withdrawal in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 248 CWP-31236-2025 Date of decision : 29.04.2026 Pawan Kumar Goel

.…. Petitioner Versus Additional Commissioner of Income Tax, Chandigarh and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE ROHIT KAPOOR

Present : Mr. Himanshu Arora, Advocate, for the petitioner.

Mr. Ranvijay Singh, Sr. Standing Counsel,

Ms. Nitika Garg, Advocate and

Mr. Vidul Kapoor, Advocate, for the respondents.

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner submits that during the pendency of this petition assessment order dated 27.03.2026 has been passed which has been challenged by the petitioner through a separate petition being CWP-11926-2026 and therefore, he be permitted to withdraw this petition with liberty to pursue CWP-11926-2026. 2. Dismissed as withdrawn with liberty as prayed for.

[DEEPAK SIBAL]

JUDGE

29.04.2026

[ROHIT KAPOOR] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.30 15:33 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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