RUPINDER KAUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1 AND ANOTHER

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CWP/10580/2025HC Punjab & HaryanaPHHC01058341202527 August 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 petition. The court granted liberty to the petitioner to file a fresh writ petition on the same cause of action. Crucially, the court also granted liberty to the petitioner to challenge Section 147A of the Income-tax Act, 1961, in the new petition. The reasoning behind this decision is not elaborated upon, but it implies the court found no impediment to granting the withdrawal with the specified liberties. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No issues were expressly left undecided.

What were the facts?

The petitioner, Rupinder Kaur, filed a writ petition (CWP-10580-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Principal Commissioner of Income Tax, Chandigarh, and another. The petition was filed on August 27, 2026. The specific subject matter or the order/action being challenged is not detailed in the provided text. The procedural history is limited to the filing of the writ petition and its subsequent withdrawal.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw the writ petition. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The revenue's contentions are not recorded in the judgment. The question of law revolves around the court's discretion to grant such a withdrawal with liberty, particularly concerning the right to challenge a specific section of the Income-tax Act in a subsequent proceeding.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 117

CWP-10580-2025 Date of decision : 27.08.2026

Rupinder Kaur

.…. Petitioner Versus Principal Commissioner of Income Tax,

Chandigarh and another ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Alok Mittal, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel

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

27.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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