NIPUN KAPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA AND OTHERS
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 the writ petition due to the 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 did not raise any objection to this request. Consequently, the writ petition was dismissed as withdrawn, with liberty granted to the petitioner to pursue the other writ petition as mentioned. No decision was made on the merits of the original petition.
What were the facts?
The petitioner, Nipun Kapur, filed a writ petition (CWP No. 26727 of 2025) before the High Court of Punjab & Haryana at Chandigarh, seeking to quash a Notice dated 19.03.2024, an assessment order dated 30.03.2025, and all consequential proceedings. The respondents were the Principal Commissioner of Income Tax, Panchkula, and others. The petitioner subsequently filed an application (CM No. 15500-CWP of 2025) seeking permission to withdraw the writ petition. The reason cited 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 at the request and consent of all parties.
What were the issues?
1. Whether the petitioner should be permitted to withdraw the writ petition (CWP No. 26727 of 2025) with liberty to pursue another writ petition (CWP No. 30598 of 2025)? Assessee's Contention: The petitioner argued that certain material facts could not be placed on record in the current writ petition, and therefore, they should be allowed to withdraw it. They sought liberty to pursue a subsequently filed writ petition (CWP No. 30598 of 2025) which presumably addresses the matter more comprehensively. Revenue's Contention: The learned counsel for the respondents (Income Tax Department and others) raised no objection to the application for withdrawal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
authenticity of this order/judgment PHHC, CHD
CM No.15500-CWP of 2025 in/and CWP No.26727 of 2025
-2-
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
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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