TEJ PARTAP SINGH vs. INCOME TAX OFFICER, WARD 2 (1) CHANDIGARH AND OTHERS

CWP/10149/2025HC Punjab & HaryanaPHHC01055101202531 August 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What were the facts?

The petitioner, Tej Partap, filed a writ petition (WP-10149-2025) before the High Court of Punjab and Haryana challenging an order or action by the Income Tax Officer, Ward 2(1), Chandigarh. The specific assessment year(s) and the nature of the order/action are not detailed in the provided text. 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 challenging Section 147A of the Income Tax Act, 1961. The respondents are the Income Tax Department.

What did the High Court hold?

The High Court, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, dismissed the writ petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action, with the specific permission to also challenge Section 147A of the Income Tax Act, 1961. The reasoning provided is that the petitioner sought withdrawal with such liberty, and the court acceded to this request. The operative direction is the dismissal of the petition as withdrawn with the granted liberty.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner can challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. Assessee's Contention: The petitioner, through learned counsel Mr. Dhruv Singla, sought to withdraw the petition with liberty to file a fresh one on the same cause of action and to also challenge Section 147A of the Income Tax Act, 1961. No specific arguments were recorded for the revenue.

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 IN IN IN TEJ PARTAP TEJ PARTAP TEJ PARTAP TEJ PARTAP 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

SINGH SINGH SINGH SINGH

VERSUS VERSUS VERSUS VERSUS X OFFICER, WARD 2 (1) CHA X OFFICER, WARD 2 (1) CHA X OFFICER, WARD 2 (1) CHA X OFFICER, WARD 2 (1) CHA

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. Dhruv Singla, Advocate, for th Ms. Urvashi Dhugga, Sr. Standing r. Vaibhav Gupta, Jr. Standing C s. Kavita, Advocate, r the respondents-Income Tax D *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earn

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