M/S RKV INFRAPROJECTS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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CWP/9117/2026HC Punjab & HaryanaPHHC01048690202607 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to pursue other remedies as prayed for. The operative direction was to dismiss the petition as withdrawn with liberty. The court did not decide the merits of the challenge to the penalty order dated March 30, 2026. The principle that can be cited from this judgment is that a party can withdraw a writ petition if circumstances change post-filing, provided liberty to pursue other remedies is granted.

What were the facts?

The petitioner, M/s RKV Infraprojects Private Limited, filed a writ petition before the High Court of Punjab and Haryana challenging a final penalty order dated March 30, 2026, passed by the Deputy Commissioner of Income Tax. The learned counsel for the petitioner appeared before the court. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history leading to the penalty order is not detailed. The matter was listed as Sr. No. 134.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition challenging the final penalty order dated March 30, 2026, with liberty to pursue other remedies. The petitioner's contention, as presented by their learned counsel, was that after the filing of the petition, the final penalty order dated March 30, 2026, had been passed. Consequently, they sought permission to withdraw the present writ petition and requested liberty to take further action. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE

M/s RKV Infra Deputy Comm CORAM : H

Present : M

DEEPAK SIB

L of this petition and therefore, challenge the a

May 07, 2026 vandana

Whether speak Whether repor Sr. No.134

E HIGH COURT OF PUNJAB CHANDIGARH CWP-9117 Date of De

aprojects Private Limited Versus missioner of Income Tax, Chandi HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Abhinav Narang, Advocate, or the petitioner. *** BAL, J. (Oral)

earned counsel for the petitione n, the final penalty order dated , he be permitted to withdraw aforesaid order. Dismissed as withdrawn with libe

(DEEPA

J (LAPIT

king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 7-2026 (O&M) ecision : 07.05.2026 …Petitioner

garh …Respondent AK SIBAL A BANERJI er submits that after the filing d 30.03.2026 has been passed this petition with liberty to erty as prayed for. AK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.05.11 17:06 I attest to the accuracy and integrity of this document

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