PR COMMISSIONER OF INCOME TAX 1 JALANDHAR vs. DIVAY MOHINDRU PROP M/S MAHAVIR ABHUSHANS

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ITA/244/2026HC Punjab & HaryanaPHHC01063781202628 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court observed that the appeal lacked complete particulars. Consequently, the learned counsel for the appellant-revenue sought permission to withdraw the appeal with the liberty to file a fresh one, rectifying the deficiencies in particulars. The High Court, accepting this request, dismissed the appeal as withdrawn. Crucially, the Court granted the liberty as prayed for, allowing the revenue to refile the appeal after providing complete particulars. The operative direction was the dismissal of the appeal as withdrawn, with the specified liberty. No decision on the merits of the original appeal was made.

What were the facts?

The appeal, bearing Sr. No. 123 and numbered ITA-244-2026 (O&M), was filed by the Pr. Commissioner of Income Tax-1, Jalandhar (the appellant-revenue) against Divay Mohindru (the respondent). The appeal was listed for decision on 28.07.2026 before the High Court of Punjab & Haryana at Chandigarh. The appeal was presented by Mr. Ranvijay Singh, Senior Standing Counsel for the appellant-revenue. The judgment notes that the appeal did not contain complete particulars.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue was maintainable given its incomplete particulars. The appellant-revenue, through its counsel, sought to withdraw the appeal. The specific request was to withdraw the appeal with liberty to file a fresh one on the same cause of action, provided complete particulars were included in the new filing. The revenue's contention was based on the deficiency in the current appeal's particulars, necessitating a withdrawal and refiling.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No.123 ITA-244-2026 (O&M) Date of decision : 28.07.2026 Pr. Commissioner of Income Tax-1, Jalandhar

.…. Appellant Versus Divay Mohindru

..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Ranvijay Singh, Senior Standing Counsel for the appellant-revenue.

* * * * * DEEPAK SIBAL, J. (Oral) 1. The appeal does not contain complete particulars. 2. Learned counsel for the appellant seeks to withdraw this appeal with liberty to file a fresh one on the same cause of action after giving therein complete particulars. 3. Dismissed as withdrawn with liberty as prayed for. 4. Pending miscellaneous application also stands disposed of.

[DEEPAK SIBAL]

JUDGE

28.07.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.07.29 14:06 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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