AMAR PRABHU GOYAL vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

Facts

The petitioner, Amar Prabhu, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The specific assessment year(s) are not recorded. The petition challenged an order or action, the details of which are not explicitly stated, but the petitioner sought liberty to file a fresh one and challenge Section 147A of the Income Tax Act, 1961. The matter was heard on April 9, 2026.

Held

The Tribunal (High Court) decided to allow 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. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The reasoning provided is that the petitioner sought this liberty, and the court acceded to the request. The operative direction is the dismissal of the present petition as withdrawn with the specified liberties. No issue was expressly left undecided, as the court granted the requested relief.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with liberty to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961. Assessee's Contention: The learned counsel for the petitioner 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: The judgment records no specific argument from the revenue, but the court granted the liberty as prayed for.