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

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CWP/11062/2026HC Punjab & HaryanaPHHC01058844202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 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 The Court did not decide any substantive issue on the merits of the case, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Vinod Kumar, filed a writ petition (CWP No. 11062 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 or before April 16, 2026. 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 case involved the Income Tax Department.

What were the issues?

1. Whether the petitioner is 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: 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) in the judgment.

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. 207 (urgent)

CWP No. 11062 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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