SUDESH GOYAL vs. INCOME TAX OFFICER AND ANOTHER

CWP/24816/2024HC Punjab & HaryanaPHHC01129113202401 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Sudesh Goyal, filed a writ petition (WP-24816-2024) before the High Court of Punjab and Haryana at Chandigarh. The petition was filed against the Income Tax Officer and another respondent. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. The petitioner also sought to challenge Section 147A of the Income Tax Act, 1961. The High Court dismissed the petition as withdrawn with liberty granted to the petitioner as prayed for.

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, dismissed the writ petition as withdrawn. The court granted liberty to the petitioner to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, as prayed for. No decision was made on the merits of the challenge to Section 147A.

What were the issues?

1. Whether the petitioner is allowed to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, and to challenge Section 147A of the Income Tax Act, 1961? Assessee's Contention: The petitioner, through their counsel Mr. Nitin Kanwar, sought to withdraw the petition with liberty to file a fresh one on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific contention is recorded for the revenue in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

262 262 262 262

IN T IN T IN T IN T SUDESH GOY SUDESH GOY SUDESH GOY SUDESH GOY 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

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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

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VERSUS VERSUS VERSUS VERSUS X OFFICER AND ANOTHER X OFFICER AND ANOTHER X OFFICER AND ANOTHER X OFFICER AND ANOTHER 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. Nitin Kanwar, Advocate, for th *** 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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