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

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CWP/11064/2026HC Punjab & HaryanaPHHC01058831202616 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 the petitioner liberty 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 subsequent petition. The reasoning for this decision is not elaborated upon, other than the explicit granting of the prayer made by the petitioner's counsel. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No issues were expressly left undecided.

What were the facts?

The petitioner, Vinod Kumar, filed a writ petition (CWP No. 11064 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 from the Income Tax Department. The case came up for hearing on 16.04.2026. The petitioner's counsel sought permission to withdraw the petition. The request included liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The High Court considered this request.

What were the issues?

The primary issue was whether the petitioner should be allowed to withdraw the writ petition with liberty to file a fresh one and to challenge Section 147A of the Income Tax Act, 1961. The petitioner's argument, as presented by learned counsel Mr. Piyush Setia, was to withdraw the petition with the specified liberties. The respondents, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel, and Ms. Kavita, Advocate, did not present any arguments against the withdrawal request as recorded in the judgment. The court had to decide whether to grant the withdrawal and the requested liberties.

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. 208 (urgent)

CWP No. 11064 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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