ASHIM DHAWAN vs. INCOME TAX OFFICER AND OTHERS

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CWP/1908/2026HC Punjab & HaryanaPHHC01009813202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh 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. This fresh petition would also include the liberty to challenge Section 147A of the Income Tax Act, 1961. The reasoning for this decision is based on the petitioner's counsel's request and the court's discretion to permit such withdrawal with liberty. The operative direction is the dismissal of the current petition as withdrawn with the specified liberty. No other issues were decided on merits.

What were the facts?

The petitioner, Ashim Dhaw, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ludhiana, and others. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The procedural history indicates that the petitioner's counsel sought to withdraw the petition with liberty to file a fresh one. The court granted this liberty, allowing the petitioner to challenge Section 147A of the Income Tax Act, 1961, in a new petition.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the present writ petition with liberty to file a fresh petition on the same cause of action, including the challenge to 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, also 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 by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Sr. No. 128 Ashim Dhaw Income Tax O

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA wan

Versus Officer, Ludhiana and others HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. V. B. Gupta, Advocate, for

Mr. Ranvijay Singh, Senior Stan Mr. Vidul Kapoor, Junior Stand for the Income Tax Department. * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-1908-202 Date of decision : 09.04.20

.…. Petition ..... Responden PAK SIBAL TA BANERJI the petitioner. nding Counsel, with ing Counsel, . ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for. [DEEPAK SIBAL

JUDGE [LAPITA BANER JUDGE Yes / No Yes / No

26 026 ner nts ion as L] JI] SHAMSHER SINGH 2026.04.16 17:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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