THE BALLANA PRIMARY AGRI CO OP SOCIETY LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/19413/2025HC Punjab & HaryanaPHHC01106804202520 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 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 Ms. Justice Rupinderjit Chahal, considered the oral request made by the learned counsel for the petitioner. The petitioner sought to withdraw the writ petition with liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. The Court, in its order, granted the liberty as prayed for by the petitioner. Consequently, the petition was dismissed as withdrawn.

What were the facts?

The petitioner, The Ballana Primary Agri Co-operative Society Limited, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward-4, Ambala, and others. 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. The High Court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961? (Question of procedure and liberty to file fresh action). Assessee's Contention: The petitioner, through its counsel, 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 contention from the revenue regarding the withdrawal request.

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 215

CWP-19413-2025 (O&M) Date of decision: 20.08.2026 The Ballana Primary Agri Co-operative Society Limited ..... Petitioner

Versus Income Tax Officer, Ward-4, Ambala and others

..... Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Rohit Kaura, Advocate (through VC) for the petitioner. Mr. Saurabh Kapoor, Senior Standing counsel, Mr. Rana Gurtej Singh, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** 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

(RUPINDERJIT CHAHAL) JUDGE 20.08.2026 Satyawan Whether speaking / reasoned : Yes/No Whether Reportable : Yes/No SATYAWAN 2026.08.24 18:36 I agree to specified portions of this document

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