SANJAY KUMAR GARG vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/17089/2026HC Punjab & HaryanaPHHC01090598202627 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition (CWP-1708-2026) with liberty to amend another writ petition (CWP-5245-2025). The reasoning was based on the petitioner's request to incorporate a challenge to the newly introduced Section 147A of the Income Tax Act, 1961, into CWP-5245-2025. The Court acknowledged that this amendment was sought in line with an earlier permission granted by the High Court to amend CWP-5245-2025. The judgment also noted that the Supreme Court had permitted the revenue to challenge CWP-5245-2025. The operative direction was to grant the petitioner the liberty as prayed for. No issues were expressly left undecided.

What were the facts?

The petitioner, Sanjay Kumar, sought to withdraw a writ petition (CWP-1708-2026) with liberty to amend another writ petition (CWP-5245-2025). The amendment to CWP-5245-2025 was intended to include a challenge to the newly introduced Section 147A of the Income Tax Act, 1961. The petitioner's request was based on an earlier order by the High Court that had permitted the amendment of CWP-5245-2025. The revenue's challenge to the original CWP-5245-2025 had been permitted by the Supreme Court. The present petition was filed by the petitioner seeking withdrawal.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition (CWP-1708-2026) with liberty to amend another writ petition (CWP-5245-2025) to include a challenge to Section 147A of the Income Tax Act, 1961. Assessee's Contentions: The petitioner, through learned counsel, sought permission to withdraw the present petition and amend CWP-5245-2025. They relied on a previous order from the High Court that had allowed the amendment of CWP-5245-2025. The petitioner also noted that the revenue's challenge to CWP-5245-2025 had been permitted by the Supreme Court. Revenue's Contentions: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the present petition or the proposed amendment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Sanjay Kumar Income Tax O CORAM : H

Present : M

DEEPAK SIB

L petition with petition was e challenge has permitted the challenge to th 1961. 2.

May 27, 2026 vandana Whether speak Whether repor Sr. No.117

E HIGH COURT OF PUNJAB CHANDIGARH

CWP-1708 Date of De

r Garg

Versus fficer and others

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Nitin Kanwar, Advocate Mr. Dushyant Nayak, Advocate, Mr. Rajiv Kumar, Advocate, Mr. Shivam Jain, Advocate, or the petitioner. *** BAL, J. (Oral)

earned counsel for the petitio liberty to the petitioner to am earlier allowed by this Court been accepted, in which judgm petitioner to amend CWP-5245 he newly introduced Section 14 Dismissed as withdrawn with libe

(DEEP

J (LAPI

king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 89-2026 (O&M) ecision : 27.05.2026

…Petitioner

…Respondents AK SIBAL A BANERJI oner seeks to withdraw this mend CWP-5245-2025, which against which the revenue’s ment, the Supreme Court has 5-2025 to include therein the 47 A of the Income Tax Act, erty as prayed for. PAK SIBAL) JUDGE

ITA BANERJI) JUDGE VANDANA 2026.05.28 11:21 I attest to the accuracy and integrity of this document

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →