VINOD KUMAR vs. INCOME TAX OFFICER WARD NO 2 (3) ABOHAR AND OTHERS

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CWP/11058/2026HC Punjab & HaryanaPHHC01058829202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to allow 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 The court did not delve into the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was the dismissal of the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Vinod Kumar, filed a writ petition (CWP No. 11058 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 petition was filed on an unspecified date, and the decision was rendered on 16.04.2026. The procedural history indicates that the petitioner sought to withdraw the petition. The amount in dispute is not stated.

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. Assessee's contention: 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's contention: The judgment records no specific contention from the revenue's side 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. 206 (urgent)

CWP No. 11058 of 2026

Date of decision: 16.04.2026

Vinod Kumar .....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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