Dismissed¶26

Nipun Kapur v. Principal Commissioner of Income Tax, Panchkula and Others

Punjab & Haryana HC15 Oct 2025CWP/26727/2025

Case brief

AI extract

What is this about?

P&H HC Chandigarh; CWP No.26727 of 2025; CM No.15500-CWP of 2025; Nipun Kapur v. Principal Commissioner of Income Tax, Panchkula; withdrawal of writ petition permitted with liberty to pursue CWP No.30598 of 2025; impugned IT Notice dated 19.03.2024 and assessment order dated 30.03.2025; dismissed as withdrawn; hearing preponed from 27.11.2025; decided 15.10.2025; Lisa Gill J (oral); Meenakshi I. Mehta J.

What did the court decide?

Withdrawal of writ petition CWP No.26727 of 2025 permitted; petitioner granted liberty to pursue subsequently filed CWP No.30598 of 2025. ¶26

Nipun Kapur Vs Principal Commissioner of Income Tax, Panchkula and Others — Punjab & Haryana HC (2025) — LawSathi Research

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204

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CM No.15500-CWP of 2025 in/and CWP No.26727 of 2025 Date of Decision: 15.10.2025

Nipun Kapur

…Petitioner

Versus

Principal Commissioner of Income Tax, Panchkula and others

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…Respondents

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CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

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Present:Mr. Sandeep Goyal, Advocate for petitioner.

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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.

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Mr. Vaibhav Gupta, Advocate for respondent No.3.

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LISA GILL, J.(Oral)

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Prayer in CM No.15500-CII of 2025 is for withdrawal of writ-

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petition, which is listed for 27.11.2025. Prayer in the writ-petition is for quashing of impugned Notice dated 19.03.2024, assessment order dated 30.03.2025 and all consequential proceedings arising therefrom.

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Notice of application to learned counsel for non-applicants.

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Mr. Saurabh Kapoor, Senior Standing Counsel, Income Tax

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Department, accepts notice on behalf of respondents No.1 and 2. Mr. Vaibhav Gupta, Advocate, accepts notice on behalf of respondent No.3.

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NEETU RANI 2025.10.18 15:52 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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CM No.15500-CWP of 2025 in/and CWP No.26727 of 2025 -2-

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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.

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