SARABJIT SINGH vs. INCOME TAX OFFICER WARD NO 2 (3) ABOHAR AND OTHERS

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CWP/11055/2026HC Punjab & HaryanaPHHC01058825202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, considered the oral request made by the learned counsel for the petitioner. The petitioner sought to withdraw the writ petition with the liberty to file a fresh petition on the same cause of action. Crucially, the petitioner also sought the liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The Court, after considering the request, has dismissed the petition as withdrawn. The Court has granted the liberty as prayed for by the petitioner. Therefore, the operative direction is the dismissal of the present petition as withdrawn, with the specified liberty granted to the petitioner.

What were the facts?

The petitioner, Sarabjit Singh, filed a writ petition (CWP No. 11055 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward No.2 (3) Abohar, and others. The petitioner sought to withdraw the petition. The court was constituted by Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji. The date of decision was April 16, 2026. The petitioner's counsel requested permission to withdraw the petition with the liberty to file a fresh one on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner should be granted permission 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. Assessee's Contention: 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's Contention: No specific contention is recorded for the respondents (Income Tax Department) regarding the withdrawal of the petition.

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. 205 (urgent)

CWP No. 11055 of 2026

Date of decision: 16.04.2026

Sarabjit Singh .....Petitioner

Versus Income Tax Officer, Ward No.2 (3) Abohar and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Piyush Setia, Advocate for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate

for the respondent(s)-Income Tax Department.

* * *

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

16.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh

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