P.D. AGGARWAL ENGINEERS AND CONTRACTOR vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA AND ANOTHER

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CWP/9832/2025HC Punjab & HaryanaPHHC01055799202531 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the petitioner is permitted to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This includes the liberty to challenge Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with liberty as prayed for. The reasoning is based on the petitioner's request and the court's discretion to grant such liberty. The operative direction is the dismissal of the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, WAL ENGINEERS AND CONTRACTOR, filed a writ petition (WP-9832-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Commissioner of Income Tax Central and another. 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 The petition was dismissed as withdrawn with liberty as prayed for.

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 procedure and statutory interpretation). Assessee's contention: The petitioner 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. Revenue's contention: The judgment records no specific argument from the revenue regarding the withdrawal or the liberty sought by the petitioner. The court ultimately granted the liberty as prayed for.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

245 245 245 245 IN IN IN IN P.D. AGGARW P.D. AGGARW P.D. AGGARW P.D. AGGARW PRINCIPAL C PRINCIPAL C PRINCIPAL C PRINCIPAL C LUDHIANA A LUDHIANA A LUDHIANA A LUDHIANA A

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M

M M M for

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB 1.

Le with liberty to also to challeng 2.

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

WAL ENGINEERS AND CON WAL ENGINEERS AND CON WAL ENGINEERS AND CON WAL ENGINEERS AND CON VERSUS VERSUS VERSUS VERSUS COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM AND ANOTHER AND ANOTHER AND ANOTHER AND ANOTHER

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. Prabhpreet Singh, Advocate fo Mr. Alok Mittal, Advocate, for the Mr. Varun Issar, Sr. Standing Coun Ms. Pridhi Sandhu, Jr. Standing C Ms. Nikita Garg, Jr. Standing Cou r the respondent(s)-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. : Ye

NJAB AND HARYANA NJAB AND HARYANA NJAB AND HARYANA NJAB AND HARYANA H WP WP WP WP-9832 9832 9832 9832-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 31.08. 31.08. 31.08. 31.08.2026 2026 2026 2026

NTRACTOR NTRACTOR NTRACTOR NTRACTOR...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER ME TAX CENTRAL ME TAX CENTRAL ME TAX CENTRAL ME TAX CENTRAL

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH or e petitioner.

nsel, ounsel, and unsel, Department.. 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 es/No

n s VANDANA YADAV 2026.09.01 10:41 I attest to the accuracy and integrity of this document

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