JASWINDER SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/19938/2025HC Punjab & HaryanaPHHC01109431202521 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the Civil 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 on the merits of any issue related to the original cause of action or the validity of Section 147A. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Jaswinder Singh, filed a Civil Writ Petition (CWP) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petition was filed on a certain cause of action. 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, other than the filing of the CWP itself.

What were the issues?

1. Whether the petitioner can withdraw the present 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 petitioner's counsel sought to withdraw the petition. The revenue's counsel was present, but no specific arguments were recorded in the judgment regarding the withdrawal or the liberty sought. The judgment does not record any specific contentions from either side beyond the petitioner's request to withdraw.

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. 218 (7) CWP-19938-2025 Date of decision : 21.05.2026 Jaswinder Singh

.…. Petitioner Versus Income Tax Officer and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Vishav Bharti Gupta, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel, with

Mr. Vaibhav Gupta, Junior Standing Counsel, and

Ms. Kavita, Advocate, for the 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

21.05.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.26 10:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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