BABA HAZARA SINGH KAR SEWA SOCIETY vs. COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH

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CWP/8810/2024HC Punjab & HaryanaPHHC01051835202420 April 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's prayer to withdraw the writ petition. Consequently, the writ petition was dismissed as withdrawn. The court granted liberty to the petitioner to file a fresh petition assailing the relevant provision. No decision was made on the merits of the original petition.

What were the facts?

The petitioner, Baba Hazara Singh Kar Sewa Society, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Commissioner of Income Tax Exemptions, Chandigarh. The writ petition was filed challenging an order or action, the specifics of which are not detailed in the provided text. The procedural history indicates that the matter reached the High Court for adjudication.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file afresh assailing the relevant provision? (Question of law) Contentions: Assessee: The learned senior counsel for the petitioner prayed for withdrawal of the present petition with liberty to file afresh assailing the relevant provision. Revenue: No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:052984-DB CWP-8810-2024 Date of Decision: 20.04.2024 BABA HAZARA SINGH KAR SEWA SOCIETY

. . . . Petitioner

Vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH . . . . Respondent

**** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA ****

Present: Mr. Amit Jhanji, Sr. Advocate with

Ms. Nikita Garg, Advocate

for the petitioner.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

1.

After some arguments, learned senior counsel for the petitioner prays for withdrawal of the present petition with liberty to file afresh assailing the relevant provision. 2. Allowed to do so. 3. Granting liberty as above, writ petition stands dismissed as withdrawn.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE April 20, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No

MOHIT GOYAL 2024.04.20 12:15 I attest to the accuracy and integrity of this document

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