IN THE HIGH COURT OF PUNJAB AND HARYANA AT Kansal Sons Steel National Faceless Appeal Centre and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Alok Mittal, Advocate, for the Mr. Saurabh Kapoor, Sr. standing counsel, Mr. Rana Gurtej Singh, Jr. standing counsel, Ms. Muskaan Gupta, Advocate for the respondents. DEEPAK SIBAL In the light of the fact that the petitioner’s appeal therein the assessment order stands decided by the Commissioner of Income Tax (Appeals) through his order dated 31.10.2025, learned counsel for the petitioner seeks to withdraw this petition with liberty to aforesaid order of th Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner March 18, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.120 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-31111 Date of Decision : Kansal Sons Steels Ltd. Versus National Faceless Appeal Centre and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Alok Mittal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Sr. standing counsel, Mr. Rana Gurtej Singh, Jr. standing counsel, Ms. Muskaan Gupta, Advocate for the respondents. *** DEEPAK SIBAL, J. (Oral) In the light of the fact that the petitioner’s appeal therein the assessment order stands decided by the Commissioner of Income Tax (Appeals) through his order dated 31.10.2025, learned counsel for the petitioner seeks to withdraw this petition with liberty to aforesaid order of the Commissioner, if so advised. Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we neither commented on the merits nor the maintainability/entertainability of the remedy that the petitioner may avail. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 31111-2024 (O&M) Date of Decision : 18.03.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Saurabh Kapoor, Sr. standing counsel, Mr. Rana Gurtej Singh, Jr. standing counsel, In the light of the fact that the petitioner’s appeal to challenge therein the assessment order stands decided by the Commissioner of Income Tax (Appeals) through his order dated 31.10.2025, learned counsel for the petitioner seeks to withdraw this petition with liberty to challenge the e Commissioner, if so advised. Dismissed as withdrawn with liberty as prayed for. It is clarified that while granting the afore liberty, we have neither commented on the merits nor the maintainability/entertainability of DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.03.19 17:40 I attest to the accuracy and integrity of this document