MOHENA SHARMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/34327/2024HC Punjab & HaryanaPHHC01177448202404 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to challenge the order dated 12.11.2025, passed under Section 250 of the Income-tax Act, 1961, during the pendency of the present petition. The reasoning for this decision was based on the petitioner's explicit request for withdrawal with the stated liberty. The operative direction was to dismiss the petition as withdrawn with the liberty granted. The court did not decide on the merits of the challenge to the order dated 12.11.2025, as the petition was withdrawn.

What were the facts?

The petitioner, Mohena Sharma, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition challenged an order dated 12.11.2025, passed under Section 250 of the Income-tax Act, 1961. The respondents were the Income Tax Officer and others. During the pendency of the writ petition, the petitioner sought to withdraw it. The court was informed that the petitioner intended to challenge the aforementioned order. The specific assessment year(s) and the amount in dispute were not recorded in the judgment.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to challenge the order dated 12.11.2025, passed under Section 250 of the Income-tax Act, 1961. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to challenge the order dated 12.11.2025, passed under Section 250 of the Income-tax Act, 1961. No specific authorities or precedents were cited in support of this request. Revenue's Contention: The judgment records no specific argument from the respondent-Income Tax department regarding the withdrawal of the petition or the grant of liberty.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

( Sr. No. 112 )

CM-6763-CWP-2026 &

CM-6764-CWP-2026 in/and

CWP No. 34327 of 2024

Date of decision: 04.05.2026

Mohena Sharma .....Petitioner

Versus Income Tax Officer and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Ms. Shweta, Advocate and

Mr. Nikhil Goyal, Advocate for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel and

Mr. Vidul Kapoor, Junior Standing Counsel

for the respondent(s)-Income Tax department.

* * *

DEEPAK SIBAL, J. (Oral) (1)

Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to challenge order dated 12.11.2025, passed under Section 250 of the Income-tax Act, 1961 during pendency of present petition. (2)

Dismissed as withdrawn with liberty as prayed for.

( DEEPAK SIBAL )

JUDGE

04.05.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.05.06 09:30 I attest to the accuracy and authenticity of this order. Chandigarh

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