SANDEEP GARG vs. INCOME TAX OFFICER AND ORS

CWP/12936/2024HC Punjab & HaryanaPHHC01072605202401 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 (WP-12936-2024) before the High Court of Punjab and Haryana at Chandigarh. The petition was against the Income Tax Officer 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 and 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 The petition was dismissed as withdrawn with liberty as prayed for.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The Tribunal held that the writ petition is dismissed as withdrawn. Liberty was granted to the petitioner to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961. The court noted that the withdrawal was with liberty as prayed for by the petitioner. No decision was made on the merits of the case or the validity of Section 147A.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition. (Question of procedure) Assessee's Contention: The petitioner, through their counsel, sought to withdraw the writ petition. The petitioner also requested liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

244 244 244 244

IN T IN T IN T IN T SANDEEP GA SANDEEP GA SANDEEP GA SANDEEP GA INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

01.

09 01.09 01.09 01.09.2026 .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 AT AT AT CHANDIGARH CHANDIGARH CHANDIGARH CHANDIGARH

CW CW CW CW Da Da Da Da

ARG ARG ARG ARG

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 *** 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 In ismissed as withdrawn with liber

The order continues below.

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