VIJAY GUPTA vs. INCOME TAX OFFICER AND OTHERS

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CWP/18696/2025HC Punjab & HaryanaPHHC01103657202531 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 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 liberty to the petitioner 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 court did not decide any substantive issue on the merits of the case. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Vijay Gupta, filed a writ petition (CWP-18696-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ambala, and others. The petition was filed against 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. The matter came up for hearing on 31.08.2026.

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 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 records no specific argument from the revenue's side 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. 155

CWP-18696-2025 Date of decision : 31.08.2026

Vijay Gupta

.…. Petitioner Versus Income Tax Officer, Ambala and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Rohit Kaura, Advocate, for the petitioner

(through VC).

Mr. Saurabh Kapoor, Senior Standing Counsel

Mr. Rana Gurtej Singh, Junior Standing Counsel 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

31.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

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

SHAMSHER SINGH 2026.09.02 14:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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