# M/S SHIVALIK FILLING STATION vs PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER

Court: Punjab and Haryana High Court
Date: 2026-07-13
Citation: CWP 6605/2023
Petitioner: M/S SHIVALIK FILLING STATION
Respondent: PRINCIPAL COMMISSIONER OF INCOME TAX AND ANOTHER

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=6605&case_year=2023&order_date=2026-07-13&order_type=FINAL)

## Judgment text (excerpt)

AT CHANDIGARH Sr. No.213 CWP-6605-2023 Date of decision: 13.07.2026 M/s Shivalik Filling Station ....Petitioner Versus Principal Commissioner of Income Tax and another ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Sushant Kareer, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing counsel with Mr. Rana Gurtej Singh, Jr. Standing counsel with Ms. Muskaan Gupta, Advocate for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner seeks unconditional withdrawal of the present petition. 2. Learned counsel for the respondents has no objection. 3. Dismissed as withdrawn. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) JUDGE July 13, 2026 Jyoti 1 Whether speaking/reasoned Yes/No JYOTI SHARMA Whether reportable Yes/No 2026.07.14 17:40 I attest to the accuracy and integrity of this document chandigarh

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