JASVEER KAUR vs. INCOME TAX OFFICER AND ORS

CWP/19131/2024HC Punjab & HaryanaPHHC01102769202401 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Jasveer Kaur, filed a writ petition before the High Court of Punjab and Haryana challenging an order or action by the Income Tax Officer and other respondents. The assessment year(s) are not specified. The procedural history indicates that the petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also to challenge Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with liberty granted as prayed for.

What did the High Court hold?

The High Court of Punjab and Haryana, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, 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 includes challenging Section 147A of the Income Tax Act, 1961. The petition was accordingly dismissed as withdrawn with the liberty as prayed for. The court did not delve into the merits of the case or the validity of Section 147A, as the matter was disposed of based on the withdrawal request. The principle that can be cited is that courts generally grant liberty to withdraw petitions with liberty to refile, especially when procedural or strategic reasons necessitate it, provided it does not prejudice the other party or abuse the process of law. The operative direction was to dismiss the petition as withdrawn with liberty.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ 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. Assessee's Contention: The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The petitioner requested this liberty from the court. Revenue's Contention: The judgment records that Ms. Urvashi Dhugga, Sr. Standing Counsel, appeared for the respondents-Income Tax Department. However, no specific arguments or contentions were recorded for the revenue regarding the withdrawal or the challenge to Section 147A.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

246 246 246 246

IN T IN T IN T IN T JASVEER KA JASVEER KA JASVEER KA JASVEER KA 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

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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 CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

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 Ms. Urvashi Dhugga, Sr. Standing s. Kavita, Advocate, r the respondents-Income Tax D *** 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

The order continues below.

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