M/S JOSHI AUTOZONE PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIR 1 1 CHANDIGARH AND ANR

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CWP/13633/2024HC Punjab & HaryanaPHHC01075863202407 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, decided to dismiss the writ petition as withdrawn. The court granted the petitioner the 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 fresh petition. The reasoning for granting this liberty is based on the petitioner's request and the court's discretion in such matters, allowing parties to pursue their legal remedies appropriately. No specific findings on the merits of the case were made as the petition was withdrawn.

What were the facts?

The petitioner, M/s Joshi Autozone Pvt. Ltd., filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Circle 1(1), Chandigarh, and another. The writ petition was filed challenging an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed.

What were the issues?

1. Whether the petitioner is entitled 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 does not record any specific contentions from the revenue regarding the withdrawal or the liberty sought.

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. 115

CWP-13633-2024 Date of decision : 07.09.2026

M/s Joshi Autozone Pvt. Ltd.

.…. Petitioner Versus Deputy Commissioner of Income Tax,

Circle 1(1), Chandigarh and another ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Krati Singh, Advocate, for the petitioner (through VC).

Ms. Urvashi Dhugga, Senior Standing Counsel

Mr. Vaibhav Gupta, Junior Standing Counsel

Ms. Kavita, Advocate, for the respondent(s)-revenue.

* * * * * 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

07.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.09 12:38 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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