SUMITRA FILLING STATION THROUGH ITS PARTNER RAKESH KUMAR vs. DEPUTY COMMISSIONER ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE GURGAON 2

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CWP/34479/2025HC Punjab & HaryanaPHHC01186787202516 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 petition. Consequently, the Court dismissed the petition as withdrawn. There was no adjudication on the merits of the case. The principle that can be derived is that a party has the right to withdraw their petition, and upon such withdrawal, the court will dismiss the matter without deciding the substantive issues. No specific operative directions were issued other than the dismissal. No issues were expressly left undecided as the petition was withdrawn.

What were the facts?

The petitioner, Sumitra Filling Station, filed a writ petition (CWP No. 34479 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 respondent authority. The procedural history indicates that the matter reached the High Court for adjudication. The amount in dispute and the specific assessment year(s) are not recorded in the judgment. The judgment was delivered on July 16, 2026.

What were the issues?

The High Court was to decide whether to grant the relief sought by the petitioner in the writ petition. The specific questions of law or mixed law and fact are not explicitly framed as numbered issues in the judgment. The petitioner, through their counsel, sought to withdraw the petition. The respondent, represented by Senior Standing Counsel, was present. The judgment does not record any specific arguments made by the respondent, other than their presence.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.216 (2)

CWP No. 34479 of 2025

Date of decision: 16.07.2026

Sumitra Filling Station .....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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