MEENU SETHI vs. INCOME TAX OFFICER

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CWP/12468/2026HC Punjab & HaryanaPHHC01067077202630 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 the liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted the liberty to challenge Section 147-A of the Income Tax Act, 1961, in the fresh petition. The court did not decide any issues on the merits of the case as the petition was dismissed as withdrawn. The ratio decidendi is that courts may grant liberty to withdraw and refile petitions, including the liberty to challenge specific provisions, when such a request is made by the petitioner and not opposed by the respondent.

What were the facts?

The petitioner, Meenu Sethi, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ambala. The writ petition was filed on April 30, 2026. The specific assessment year(s) and the exact nature of the order or action under challenge are not explicitly detailed in the judgment. The amount in dispute is also not stated. The procedural history leading to this petition is not provided.

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 147-A of the Income Tax Act, 1961. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with the specified liberties. No specific arguments were made on the merits of the case or the validity of Section 147-A as the petition was withdrawn. Revenue's Contention: The judgment does not record any specific arguments from the revenue's side. However, the court's order implies that the revenue did not oppose the withdrawal with liberty.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 159 CWP-12468-2026 Date of decision : 30.04.2026 Meenu Sethi

.…. Petitioner Versus Income Tax Officer, Ambala

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Manas Bhatia, Advocate, for the petitioner.

* * * * * 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 147-A of the Income Tax Act, 1961. 2. Dismissed as withdrawn with liberty as prayed for.

[DEEPAK SIBAL]

JUDGE

30.04.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.01 19:35 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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