SIMERDEEP KAUR vs. THE INCOME TAX OFFICER, WARD 6 (1) CHANDIGARH AND OTHERS

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CWP/10045/2025HC Punjab & HaryanaPHHC01055837202521 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed 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 court did not decide the merits of the original petition. The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Simerdeep Kaur, filed a writ petition (CWP-10045-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 6 (1), Chandigarh, and others. The petition was filed on an unspecified date prior to September 21, 2026. The matter came up for hearing on September 21, 2026, before a Division Bench comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish. Learned counsel for the petitioner appeared, as did counsel for the revenue.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file a fresh one on the same cause of action and to challenge Section 147A of the Income-tax Act, 1961. Contentions: Assessee: 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 to challenge Section 147A of the Income-tax Act, 1961. Revenue: No specific arguments are recorded for the revenue on the merits of the petition, only on the prayer for withdrawal.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10045-2025 Date of decision: 21.09.2026 Simerdeep Kaur

… Petitioner Versus Income Tax Officer, Ward 6 (1), Chandigarh & others … Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Dhruv Mittal & Ms. Suparna Jain, Advocates for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel, Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondent(s)-revenue.

DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income-tax Act, 1961. 2. Dismissed as withdrawn with liberty, as prayed for.

(DEEPAK SIBAL) JUDGE

(SUNISH BINDLISH) JUDGE September 21, 2026 rps Whether speaking/reasoned

Yes/No Whether reportable

Yes/No RATTAN PAL SINGH 2026.09.23 09:13 I attest to the accuracy and integrity of this document

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