RAKESH KUMAR vs. DEPUTY COMMISSIONER ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE GURGAON 2

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CWP/34466/2025HC Punjab & HaryanaPHHC01187095202516 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE HARPREET KAUR JEEWAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner sought to withdraw the writ petition. Consequently, the Court dismissed the petition as withdrawn. No decision on the merits of the case was made. The principle that can be cited is that a party has the right to withdraw their petition, and the court will typically grant such a request, leading to the dismissal of the case without prejudice to any future proceedings if applicable. The operative direction was the dismissal of the petition.

What were the facts?

The petitioner, Rakesh Kumar, filed a writ petition (CWP No. 34466 of 2025) before the High Court of Punjab & Haryana at Chandigarh. The respondent was the Deputy Commissioner/Assistant Commissioner of Income Tax, Central Circle, Gurgaon-2. The petition was filed challenging an order or action by the income tax authorities. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition. (Question of procedure) Assessee's Contention: Learned counsel for the petitioner sought to withdraw the petition. Revenue's Contention: No specific contention is recorded for the respondent revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.216 (1)

CWP No. 34466 of 2025

Date of decision: 16.07.2026

Rakesh Kumar .....Petitioner

Versus

Deputy Commissioner/Assistant Commissioner of Income Tax, Central Circle, Gurgaon-2 .....Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN

Present : Mr. Rahul Deswal, Advocate for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel

for the respondent.

* * *

DEEPAK SIBAL, J. (Oral) (1)

Learned counsel for the petitioner seeks to withdraw this petition. (2)

Dismissed as withdrawn.

( DEEPAK SIBAL )

JUDGE

16.07.2026

( HARPREET KAUR JEEWAN ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.07.17 11:40 I attest to the accuracy and authenticity of this order. Chandigarh

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