M/S ICON GROUP vs. DEPUTY COMMISSIONER OF INCOME TAX

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CWP/9120/2026HC Punjab & HaryanaPHHC01049161202611 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to challenge the penalty order dated March 30, 2026, as prayed for. The operative direction was to dismiss the petition as withdrawn with liberty. No specific findings were made on the merits of the penalty order itself, as the petition was withdrawn.

What were the facts?

The petitioner, M/s ICON Group, filed a writ petition before the High Court of Punjab and Haryana challenging a penalty order dated March 30, 2026, passed by the Deputy Commissioner of Income Tax, Chandigarh. The petitioner's counsel, Mr. Abhinav Narang, informed the Court that the penalty order had been passed after the filing of the petition. Consequently, the petitioner sought permission to withdraw the writ petition with liberty to challenge the said penalty order.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition challenging the penalty order dated March 30, 2026, with liberty to file a fresh challenge. Assessee's Contention: The learned counsel for the petitioner submitted that the final penalty order dated March 30, 2026, was passed after the filing of the present writ petition. Therefore, the petitioner sought permission to withdraw the petition with liberty to challenge the aforesaid penalty order. Revenue's Contention: The judgment records no specific contention from the revenue.

AI-generated summary — verify with the full judgment below

IN THE

M/s ICON Gro Deputy Comm CORAM : H

Present : M

DEEPAK SIB

L of this petition and therefore, challenge the a

May 11, 2026 vandana

Whether speak Whether repor Sr. No.135

E HIGH COURT OF PUNJAB CHANDIGARH CWP-9120 Date of De

oup

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 penalty 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 Dismissed as withdrawn with libe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 0-2026 (O&M) ecision : 11.05.2026 …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 2026.05.13 09:28 I attest to the accuracy and integrity of this document

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