VIPAN KUMAR GUPTA vs. INCOME TAX OFFICER PANIPAT AND OTHERS

CWP/33341/2024HC Punjab & HaryanaPHHC01173049202409 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Vipan Kumar, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Income Tax Officer, Panipat, and others. The petitioner sought to withdraw the petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action, also to challenge Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with liberty as prayed for.

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, with the additional liberty to challenge Section 147A of the Income Tax Act, 1961. The petition was accordingly dismissed as withdrawn with the liberty granted. No specific finding was made on the merits of the case or the validity of Section 147A.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition. Assessee's Contention: The petitioner sought to withdraw the petition. Revenue's Contention: No specific contention recorded for the revenue regarding the withdrawal of the petition.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

148 148 148 148

IN T IN T IN T IN T VIPAN KUMA VIPAN KUMA VIPAN KUMA VIPAN KUMA INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M fo (T

**

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

CW CW CW CW Da Da Da Da

AR GUPTA AR GUPTA AR GUPTA AR GUPTA

VERSUS VERSUS VERSUS VERSUS X OFFICER PANIPAT AND O X OFFICER PANIPAT AND O X OFFICER PANIPAT AND O X OFFICER PANIPAT AND O ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. ON’BLE MR. ON’BLE MR. ON’BLE MR. JUSTICE SUNI JUSTICE SUNI JUSTICE SUNI JUSTICE SUNI Ms. Divya Arora, Advocate, for th Ms. Gauri Neo Rampal, Sr. Standi r the respondents. Through Video Conferencing) ** 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 f

The order continues below.

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