A.D.H POLYMERS PVT LTD vs. INCOME TAX OFFICER AND ORS

CWP/13031/2024HC Punjab & HaryanaPHHC01072589202408 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, ADH POLYMERS PVT LTD, 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 granted the petitioner's request to withdraw the petition.

What did the High Court hold?

The Tribunal (High Court) allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action, which included the challenge to Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with liberty as prayed for. No specific finding was made on the merits of the challenge to Section 147A, as the petition was withdrawn.

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 assessee sought to withdraw the petition with liberty to file a fresh one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the revenue.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

224 224 224 224

IN T IN T IN T IN T A.D.H POLYM A.D.H POLYM A.D.H POLYM A.D.H POLYM INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M M M M for

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

08.

09 08.09 08.09 08.09.2026 .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

MERS PVT LTD MERS PVT LTD MERS PVT LTD MERS PVT LTD

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. Rohit Kaura, Advocate, for the Ms. Urvashi Dhugga, Sr. Standing r. Vaibhav Gupta, Jr. Standing C s. Kavita, Advocate and s. Arushi Bansal, Advocate 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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