107 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-8327-CWP-2025 in/and CWP-28335-2023 Date of Decision: July 02, 2025 M/S JUJHAR CONSTRUCTION AND TRAVELS PVT LTD .....Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA .... Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Varun Issar, Senior Standing counsel for applicant-respondent. Mr. S.K. Mukhi, Advocate for the petitioner. **** LISA GILL, J. 1. Prayer in the application is for recalling of order dated 21.04.2025. 2. Notice of the application. 3. Learned counsel for applicant-respondent submits that present writ petition i.e. CWP-28335-2023 was filed for setting aside notice dated 29.03.2023 under Section 148 of Income Tax Act. Despite pendency of RITU SHARMA 2025.07.10 10:00 I attest to the accuracy and integrity of this document CM-8327-CWP-2025 in/and CWP-28335-2023 -2- present writ petition, another writ petition i.e. CWP-5384-2025, for the same relief was filed. Said writ petition was disposed of on 27.02.2025 in view of decision of co-ordinate Bench in Jatinder Singh Bhangu versus Union of India and others passed in CWP-15745-2024 decided on 19.07.2024 and Jasjit Singh vs. Union of India and others passed in CWP-21509-2023 decided on 29.07.2024. 4. There was no mention of pendency of present writ petition in subsequent CWP-5384-2025 filed by the petitioner. 5. Present writ petition subsequently came up for hearing on 21.04.2025 but petitioner did not bring to notice of this Court that CWP- 5384-2025 on the same cause of action stood disposed of on 27.02.2025, due to which similar order was passed in present writ petition on 21.04.2025 whereas cause of action in the present writ petition no longer survived. This fact, it is submitted came to notice of respondent at a later stage and could not be brought to notice of this Court on 21.04.2025. 6. Learned counsel for non-applicant/petitioner submits that mistake has occurred at the end of his office and he tenders an unconditional apology for the same. He submits that due care and caution shall be exercised in future. He prays that order dated 21.04.2025 may be re-called and he may be permitted to withdraw the writ petition. 7. Keeping in view the unconditional apology as tendered by learned counsel for non-applicant/petitioner, we do not impose any cost as had been proposed by us during the course of hearing. 8. Keeping in view the facts and circumstances as above, order dated 21.04.2025 is recalled. RITU SHARMA 2025.07.10 10:00 I attest to the accuracy and integrity of this document CM-8327-CWP-2025 in/and CWP-28335-2023 -3- 9. Writ petition is taken up for hearing today itself and is dismissed as withdrawn, as requested by learned counsel for petitioner. 10. CM-8327-CWP-2025 is disposed of accordingly (LISA GILL) JUDGE (SUDEEPTI SHARMA) July 02, 2025 JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.07.10 10:00 I attest to the accuracy and integrity of this document