VIPIN KUMAR GUPTA vs. INCOME TAX OFFICER AND OTHERS

CWP/28680/2024HC Punjab & HaryanaPHHC01143773202431 August 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Vipin Kumar, filed a writ petition (WP-28680-2024) before the Punjab and Haryana High Court challenging an order or action by the Income Tax Officer and others. The respondents are the Income Tax Department. 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 High Court allowed the petitioner to withdraw the writ petition with liberty to file a fresh petition on the same cause of action. The court also permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The petition was dismissed as withdrawn with the liberty granted. The specific merits of challenging Section 147A were not decided as the petition was withdrawn.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961? (Question of law and fact) Assessee's contention: The petitioner sought to withdraw the 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. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

231 231 231 231 IN IN IN IN

VIPIN KUMA VIPIN KUMA VIPIN KUMA VIPIN KUMA INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M

M M for

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

31.

08 31.08 31.08 31.08.2026 .2026 .2026 .2026 Vandana yadav

N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

AR GUPTA AR GUPTA AR GUPTA AR GUPTA

VERSUS VERSUS VERSUS VERSUS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS 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 Ms. Ruby, Advocate for Mr. Nikhil Garg, Advocate, for the Mr. Varun Issar, Sr. Standing Coun s. Nikita Garg, Jr. Standing Coun 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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