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

CWP/3026/2026HC Punjab & HaryanaPHHC01017790202609 April 2026Author: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

Facts

The petitioner, Amar Prabhu Goyal, 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 mentioned in the judgment. The petition was filed challenging an order or action, and the petitioner sought to challenge Section 147A of the Income Tax Act, 1961. The procedural history indicates that the petitioner's counsel 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 amount in dispute is not stated.

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. This liberty specifically included the right to challenge Section 147A of the Income Tax Act, 1961. The reasoning provided is that 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. The court found this request to be acceptable and granted the liberty as prayed for. The operative direction is the dismissal of the petition as withdrawn with liberty to file a fresh petition. No issues were expressly left undecided, as the petition was disposed of based on the withdrawal request.

Key Issues

1. Whether the petitioner can withdraw the writ petition with liberty to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961? (Question of law) 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. No specific authorities or precedents were named in the provided text. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue. However, the court granted the liberty as prayed for by the petitioner.

Sections Cited

Section 147A

AI-generated summary — verify with the full judgment below

IN THE Sr. No. 133 Amar Prabhu Deputy Com Chandigarh a CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe

2.

D

09.04.

2026 shamsher

HIGH COURT OF PUNJAB & HA u Goyal

Versus mmissioner of Income Tax, and others

HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. Rohit Kaura, Advocate, for (appeared through video confere

Mr. Ranvijay Singh, Senior Stan Mr. Vidul Kapoor, Junior Stand for the Income Tax Department. * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-3026-202 Date of decision : 09.04.20

.…. Petition

..... Responden PAK SIBAL TA BANERJI the petitioner encing). nding Counsel, with ing Counsel, . ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for.

The order continues below.

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