ISHWAR SINGH vs. INCOME TAX OFFICER AND OTHERS

CWP/22835/2024HC Punjab & HaryanaPHHC01120217202402 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Vandana Yadav, 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 this liberty.

What did the High Court hold?

The Tribunal held that the petitioner should be allowed to withdraw the writ petition. The court granted the petitioner liberty to file a fresh petition on the same cause of action. This liberty also extended to challenging Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with liberty as prayed for. The specific merits of the challenge to Section 147A were not decided as the petition was withdrawn.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition with liberty to file a fresh one on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. Assessee's Contention: The assessee sought to withdraw the petition with the liberty as stated above. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

238 238 238 238

IN T IN T IN T IN T

ISHWAR SIN ISHWAR SIN ISHWAR SIN ISHWAR SIN INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

(T

M

M

fo

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

02.

09 02.09 02.09 02.09.2026 .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

NGH GH NGH GH

VERSUS VERSUS VERSUS VERSUS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS ON'B ON'B ON'B ON'BLE MR. JUSTICE LE MR. JUSTICE LE MR. JUSTICE LE 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 Through VC) Mr. Saurabh Kapoor, Sr. Standing Mr. Rana Gurtej Singh, Jr. Standin r the respondents. *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earn

The order continues below.

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