SURENDER KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/19893/2025HC Punjab & HaryanaPHHC01108855202516 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE HARPREET KAUR JEEWAN1 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 the petitioner liberty 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's decision was based on the petitioner's explicit request for withdrawal and the liberty sought. No adjudication on the merits of the case or the validity of Section 147A was made. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Surender Kumar, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action. This fresh petition would also challenge Section 147A of the Income Tax Act, 1961. The court considered the request for withdrawal and the liberty sought.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (CWP-19893-2025) with liberty to file a fresh petition on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961 in the proposed fresh petition. Contentions: 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. No specific authorities or precedents were mentioned in the judgment for this request. Revenue: No arguments were recorded for the respondents in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

Sr. No.213

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19893-2025 (O&M) Date of decision: 16th July 2026 SURENDER KUMAR ........Petitioner versus INCOME TAX OFFICER AND OTHERS

.......Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE HARPREET KAUR JEEWAN Present: Mr. Vishav Bharti Gutpa, Advocate with Ms. Mamta Gupta, Advocate for the petitioner. Mr. Varun Issar, Advocate for the respondents. *** 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 (HARPREET KAUR JEEWAN) JUDGE 16th July 2026 simran Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SIMRANDEEP KAUR 2026.07.20 09:41 I attest to the accuracy and integrity of this document

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