Madan Lal Vs Union of India And Others (Punjab and Haryana High Court)
The proceedings arose from an application seeking modification of an earlier order dated 15.09.2025 passed by the Punjab and Haryana High Court. The applicant-respondent submitted that, at the time of passing the earlier order, it was not brought to the Court’s notice—nor pleaded in the writ petition—that the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals) had already been disposed of on 19.03.2025. By that appellate order, the assessment order dated 19.05.2023 had been set aside with directions to the Assessing Officer to frame a fresh assessment after affording an opportunity of hearing to the petitioner. Consequently, the matter was pending before the Assessing Authority.
An affidavit dated 20.12.2025 filed by the petitioner was taken on record. The petitioner’s counsel explained that omission of these facts in the writ petition was due to an unintentional and inadvertent error and tendered an unconditional apology, which the Court accepted. In view of these circumstances, the Court recalled its earlier order dated 15.09.2025 and restored the writ petition to its original number. With the consent of both parties, the writ petition was taken up for hearing on the same day, and the modification application was disposed of.
