ADARSH EDUCATION SOCIETY vs. C I T

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ITA/419/2008HC Punjab & HaryanaPHHC01080409200804 February 2026Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the petition as withdrawn. The court granted the petitioner liberty to move an appropriate application if, at any stage, an adverse order is passed by the respondent-Revenue. The court did not decide on the merits of the case. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No specific issues were decided on their substance.

What were the facts?

The appellant, Adarsh Education Society, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action by the Commissioner of Income Tax. The assessment years involved were from 1998-99 onwards. The petitioner's counsel stated that there has been a change in management and the new management is unaware of the assessments. The counsel did not press the petition at this stage but sought liberty to move an appropriate application if any adverse order is passed by the respondent-Revenue.

What were the issues?

The High Court had to decide whether to grant the petitioner's request. The petitioner, represented by Mr. K.L. Goyal, Sr. Advocate, argued that due to a change in management, the new management is unaware of the assessments made from 1998-99 onwards. Therefore, they did not press the petition at this stage. The petitioner prayed for liberty to move an appropriate application if an adverse order is passed by the respondent-Revenue in the future. The respondent-Revenue, represented by Ms. Pridhi Sandu, Standing Counsel, did not present any arguments as the petitioner did not press the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 204

ITA-419-2008 (O&M) Date of Decision: 04.02.2026 ADARSH EDUCATION SOCIETY ...Appellant Vs. COMMISSIONER OF INCOME TAX

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL

Present:- Mr. K.L. Goyal, Sr. Advocate with Mr. Mohit Bassi, Advocate for the petitioner

Ms. Pridhi Sandu, Standing Counsel

for respondent-Income Tax Department

*** JAGMOHAN BANSAL, J. (ORAL)

Learned counsel for the petitioner submits that there is change in the management and new management is unaware about the factum of assessment framed from 1998-99 onwards. He does not press the petition at this stage, however, prays for liberty to move an appropriate application, if at any stage, adverse order is passed by respondent-Revenue. 2.

Dismissed as withdraws with aforesaid liberty. 3.

Pending application(s), if any, stands disposed of.

(JAGMOHAN BANSAL)

JUDGE

(AMARINDER SINGH GREWAL)

JUDGE February 04, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.02.05 10:00 I attest to the accuracy and integrity of this document

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