NIPUN KAPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX PANCHKULA AND OTHERS

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CWP/26733/2025HC Punjab & HaryanaPHHC01144693202515 October 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the writ petition. The Court noted that the petitioner sought to withdraw CWP No. 26733 of 2025 due to an inability to place certain material facts on record and expressed a desire to pursue a subsequently filed writ petition, CWP No. 30598 of 2025. The respondents' counsel had no objection to this request. Consequently, the writ petition was dismissed as withdrawn, with liberty granted to the petitioner to pursue the other pending writ petition. The Court did not delve into the merits of the assessment order or the notice, as the matter was disposed of on a procedural basis.

What were the facts?

The petitioner, Nipun Kapur, filed a writ petition (CWP No. 26733 of 2025) seeking to quash a Notice dated 30.03.2024, an assessment order dated 29.03.2025, and all consequential proceedings. The respondents included the Principal Commissioner of Income Tax, Panchkula, and others. The petitioner subsequently filed an application (CM No. 15506-CWP of 2025) seeking permission to withdraw the writ petition. The reason provided for withdrawal was that certain material facts could not be placed on record, and the petitioner wished to pursue a subsequently filed writ petition (CWP No. 30598 of 2025). The hearing was preponed to the current date with the consent of all parties.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition (CWP No. 26733 of 2025) with liberty to pursue another pending writ petition (CWP No. 30598 of 2025)? Assessee's Contention: The petitioner argued that certain material facts could not be placed on record, necessitating the withdrawal of the current writ petition to pursue a subsequently filed writ petition (CWP No. 30598 of 2025) which presumably contains the complete factual matrix. No specific authorities or precedents were cited for this procedural request. Revenue's Contention: The learned counsel for the respondents raised no objection to the petitioner's request for withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

204-2 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CM No.15506-CWP of 2025 in/and CWP No.26733 of 2025 Date of Decision: 15.10.2025 Nipun Kapur …Petitioner Versus Principal Commissioner of Income Tax, Panchkula and others …Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Sandeep Goyal, Advocate for petitioner. Mr. Saurabh Kapoor, Sr. Standing Counsel, Income Tax Dept. (joined through Video-Conferencing) Mr. Rana Gurtej Singh, Jr. Standing Counsel, Income Tax Dept. for respondents No.1 and 2. Mr. Vaibhav Gupta, Advocate for respondent No.3. ***** LISA GILL, J.(Oral) 1. Prayer in CM No.15506-CII of 2025 is for withdrawal of writ- petition, which is listed for 27.11.2025. Prayer in the writ-petition is for quashing of impugned Notice dated 30.03.2024, assessment order dated 29.03.2025 and all consequential proceedings arising therefrom. 2. Notice of application to learned counsel for non-applicants. 3. Mr. Saurabh Kapoor, Senior Standing Counsel, Income Tax Department, accepts notice on behalf of respondents No.1 and 2. Mr. Vaibhav Gupta, Advocate, accepts notice on behalf of respondent No.3. NEETU RANI 2025.10.18 15:52 I attest to the accuracy and

authenticity of this order/judgment PHHC, CHD

CM No.15506-CWP of 2025 in/and CWP No.26733 of 2025

Learned counsel for petitioner submits that certain material facts could not be placed on record, therefore, applicant-petitioner may be permitted to withdraw this writ-petition with liberty to pursue CWP No.30598 of 2025 which has been subsequently filed.

No objection is raised by learned counsel for respondents.

At request and with consent of learned counsel for parties, hearing of this writ-petition is preponed from 27.11.2025 to today itself.

Application is allowed and writ-petition is, accordingly, dismissed as withdrawn with liberty as afore-mentioned.

(LISA GILL)

JUDGE 15.10.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE Whether speaking/reasoned: Yes/No

Whether Reportable: Yes/No NEETU RANI 2025.10.18 15:52 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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