ANIRUDH JAKHAR vs. INCOME TAX OFFICER WARD NO 2 (3) ABOHAR AND OTHERS

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CWP/11065/2026HC Punjab & HaryanaPHHC01058828202616 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 to withdraw the writ petition. The court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted the liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The court's reasoning was based on the oral request made by the learned counsel for the petitioner. No specific findings were made on the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with liberty as prayed for.

What were the facts?

The petitioner, Anirudh Jakhar, filed a writ petition (CWP No. 11065 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 16.04.2026. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history is limited to the filing of the writ petition.

What were the issues?

The primary issue was whether the petitioner should be allowed to withdraw the writ petition. The petitioner's counsel sought to withdraw the petition with liberty to file a fresh one on the same cause of action. This fresh petition would also challenge Section 147A of the Income Tax Act, 1961. The revenue's contentions are not recorded in the judgment. The question before the High Court was whether to grant the withdrawal with the requested liberty.

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. 209 (urgent)

CWP No. 11065 of 2026

Date of decision: 16.04.2026

Anirudh Jakhar .....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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