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High Court of Punjab and Haryana · body

2025 DAILYLAW 113019 (PNJ)

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

CWP/26733/2025 · 2025-10-15

Lisa Gill, Meenakshi I Mehta

body2025

Judgment text

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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 4. 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. 5. No objection is raised by learned counsel for respondents. 6. At request and with consent of learned counsel for parties, hearing of this writ-petition is preponed from 27.11.2025 to today itself. 7. Application is allowed and writ-petition is, accordingly, dismissed as withdrawn with liberty as afore-mentioned.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