DEEPAK vs. DEPUTY COMMISSIONER ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE GURGAON 2
What did the High Court hold?
The High Court considered the petitioner's request to withdraw the writ petition. The court noted that learned counsel for the petitioner sought to withdraw the petition. Following this request, the court passed an order dismissing the petition as withdrawn. No decision was made on the merits of the case, as the petition was disposed of based on the petitioner's volition to withdraw. The ratio of this decision would be that a party has the right to withdraw their petition, and upon such request, the court will dismiss it as withdrawn without addressing the substantive issues.
What were the facts?
The petitioner, Deepak, filed a writ petition (CWP No. 34500 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 case came up for hearing on 16.07.2026 before a Division Bench comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Harpreet Kaur Jeewan. Mr. Rahul Deswal appeared for the petitioner, and Mr. Ranvijay Singh, Senior Standing Counsel, appeared for the respondent. The petitioner's counsel sought to withdraw the petition.
What were the issues?
The High Court had to decide whether to allow the petitioner's request to withdraw the writ petition. The petitioner, through their counsel, sought to withdraw the petition. The respondent was represented by their counsel. No specific arguments from either side regarding the merits of the case or the reasons for withdrawal were recorded in the judgment. The sole procedural matter before the court was the petitioner's request to withdraw the petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Sr. No.216 (3)
CWP No. 34500 of 2025
Date of decision: 16.07.2026
Deepak .....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Dismissed as withdrawn.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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