NAVEEN KUMAR BANSAL vs. INCOME TAX OFFICER AND OTHERS

CWP/24052/2024HC Punjab & HaryanaPHHC01127042202409 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

This is a writ petition filed before the High Court of Punjab and Haryana. The petitioner, Naveen Kumar, represented by counsel Mr. Rohit Kaura, sought to withdraw the petition. The court noted that the petitioner wished to file a fresh petition on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. The respondents are the Income Tax Officer and others. The date of decision is September 9, 2026. The petition was filed as WP-24052-2024.

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action, which would also include a challenge to Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with the liberty granted as prayed for. The court did not delve into the merits of the challenge to Section 147A itself, as the primary focus was on the procedural aspect of withdrawal and the permission to re-file.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner can challenge Section 147A of the Income Tax Act, 1961 in a fresh petition. Assessee's Contention: The petitioner, through their counsel, sought permission to withdraw the present writ petition. They also requested liberty to file a fresh petition concerning the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal or the liberty to file a fresh petition.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

233 233 233 233

IN T IN T IN T IN T

NAVEEN KU NAVEEN KUM NAVEEN KU NAVEEN KUM INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

09.

09 09.09 09.09 09.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

MAR MAR MAR MAR BANSAL BANSAL BANSAL BANSAL

VERSUS VERSUS VERSUS VERSUS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Mr. Rohit Kaura, Advocate, for the

*** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the petitioner the petitioner to file a fresh one ge therein Section 147A of the In

The order continues below.

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