MUKESH JAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/28306/2024HC Punjab & HaryanaPHHC01142688202424 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana, in its order dated 24.08.2026, dismissed the writ petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action, which includes the challenge to Section 147A of the Income Tax Act, 1961. The operative direction is the dismissal of the present petition as withdrawn with the liberty granted. No specific finding on the merits of the challenge to Section 147A was made as the petition was withdrawn.

What were the facts?

This is a writ petition filed by the petitioner, Vandana Yadav, against the Commissioner of Income Tax and others. The petitioner sought to withdraw the petition with liberty to file a fresh one. The fresh petition would also challenge Section 147A of the Income Tax Act, 1961. The case was heard by the High Court of Punjab and Haryana.

What were the issues?

1. Whether the petitioner is permitted to withdraw the present writ petition with liberty to file a fresh one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961? Assessee's Contention: The petitioner, through their counsel, sought to withdraw the petition with liberty to file a fresh one on the same cause of action, specifically mentioning the challenge to Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the revenue's side regarding the withdrawal or the liberty sought by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

250 250 250 250

IN T IN T IN T IN T

MUKESH JAI MUKESH JAI MUKESH JAI MUKESH JAI ASSISTANT C ASSISTANT C ASSISTANT C ASSISTANT C

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO Present : M

M M M for

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

Le with liberty to also to challeng 2.

24.08 24.08 24.08 24.08.2026 .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 IN IN IN IN

VERSUS VERSUS VERSUS VERSUS COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM

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. Nikhil Goyal, Advocate, for th r. Varun Issar, Sr. Standing Coun s. Pridhi Sandhu, Jr. Standing Co 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 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

Whether speaking/reasoned. : Ye Whether Reportable. : Yes/No AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-28306 28306 28306 28306-2024 2024 2024 2024 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 24.08. 24.08. 24.08. 24.08.2026 2026 2026 2026 ...PETITIONER(S) ...PETITIONER(S) ...PETITIONER(S) ...PETITIONER(S) ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS ...RESPONDENT(S) ...RESPONDENT(S) ...RESPONDENT(S) ...RESPONDENT(S) PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH he petitioner(s). nsel, ounsel, and nsel, epartment. r seeks to withdraw this petition e on the same cause of action as ncome Tax Act, 1961. rty as prayed for. (DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)

JUDGE JUDGE JUDGE JUDGE (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH)

JUDGE JUDGE JUDGE JUDGE es/No

n s VANDANA YADAV 2026.08.26 12:50 I attest to the accuracy and integrity of this document

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