MS N B INTERNATIONAL vs. CHIEF COMMISSIONER OF INCOME TAX PANCHKULA AND OTHERS

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CWP/19547/2025HC Punjab & HaryanaPHHC01106916202524 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 The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No specific findings were made on the merits of any tax dispute, as the petition was withdrawn before any substantive adjudication.

What were the facts?

The petitioner, M/s N.B. International, filed a writ petition (CWP-19547-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Chief Commissioner of Income Tax, Panchkula, and others. The matter came up for hearing on 24.08.2026. The petitioner's counsel sought permission to withdraw the petition. The petitioner intended to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961, in the new petition.

What were the issues?

1. Whether the petitioner is permitted to withdraw the present 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. The judgment does not record any specific arguments 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

CWP-19547-2025 (O&M) 172 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19547-2025 (O&M) Date of decision : 24.08.2026 M/s N.B. International ...Petitioner Versus Chief Commissioner of Income Tax, Panchkula and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Mangesh Goel, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for respondent/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 (SUNISH BINDLISH) JUDGE 24.08.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.08.27 16:30 I attest to the accuracy and integrity of this document

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