DM COLLEGE OF EDUCATION vs. INCOME TAX OFFICER AND OTHERS

CWP/12371/2024HC Punjab & HaryanaPHHC01070100202409 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, DM College of Education, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. The court noted the request for withdrawal and granted the 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. This includes the right to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The reasoning for this decision is not elaborated in the provided text, but it appears to be a procedural concession granted to the petitioner upon their request. The operative direction is the dismissal of the current petition as withdrawn with the specified liberty.

What were the issues?

1. Whether the petitioner can withdraw the writ petition with liberty to file a fresh one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961? Assessee's contention: The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, which included challenging Section 147A of the Income Tax Act, 1961. Revenue's contention: The judgment records no specific contention from the revenue regarding the withdrawal or the liberty sought by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

227 227 227 227

IN T IN T IN T IN T

DM COLLEG DM COLLEG DM COLLEG DM COLLEG INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M M for **

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

GE OF EDUCATION GE OF EDUCATION GE OF EDUCATION GE OF EDUCATION

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 Mr. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co r the respondents-Income Tax D *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral

The order continues below.

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