JASVEER KAUR vs. INCOME TAX OFFICER AND ORS

CWP/19140/2024HC Punjab & HaryanaPHHC01103495202409 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Jasveer Kaur, through her counsel Mr. Nikhil Goyal, sought to withdraw the present writ petition filed before the High Court of Punjab and Haryana at Chandigarh. The petition was filed against the Income Tax Officer and others. The petitioner requested liberty to file a fresh petition on the same cause of action, with the liberty to challenge Section 147A of the Income Tax Act, 1961. The assessment years are not specified in the judgment. The procedural history indicates that the petition was dismissed as withdrawn with liberty as prayed for.

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, decided to allow the petitioner's request. The Court dismissed the writ petition as withdrawn. Crucially, the Court granted liberty to the petitioner to file a fresh petition on the same cause of action. Furthermore, the Court specifically permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The reasoning provided is that the dismissal is 'as withdrawn with liberty as prayed for', indicating the Court's acceptance of the petitioner's request for a procedural withdrawal and the right to re-approach.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the writ petition. (Question of procedure) 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action. (Question of procedure) 3. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961 in a fresh petition. (Question of procedure) The petitioner's counsel argued for the withdrawal of the petition with liberty to file a fresh one on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

228 228 228 228

IN T IN T IN T IN T

JASVEER KA JASVEER KA JASVEER KA JASVEER KA INCOME TAX INCOME TAX INCOME TAX INCOME TAX

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Present : M

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DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

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AUR AUR AUR AUR

VERSUS VERSUS VERSUS VERSUS X OFFICER AND ORS X OFFICER AND ORS X OFFICER AND ORS X OFFICER AND ORS

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. Nikhil Goyal, Advocate, for th *** 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 I

The order continues below.

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