RAJESH KUMAR MITTAL vs. INCOME TAX OFFICE AND ORS

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CWP/2033/2025HC Punjab & HaryanaPHHC01012510202527 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 court did not decide on the merits of the original petition or the validity of Section 147A. The ratio decidendi is that a party can withdraw a petition with liberty to refile, especially when seeking to challenge a specific provision of law that may have become relevant.

What were the facts?

The petitioner, Rajesh Kumar Mittal, filed a writ petition (CWP-2033-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Sirsa, and others. The assessment year(s) are not specified. The petition was filed challenging an order or action by the revenue, the specifics of which are not detailed. The procedural history is limited to the filing of the writ petition and its subsequent withdrawal. The amount in dispute is not stated.

What were the issues?

1. Whether the petitioner can withdraw the 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. The petitioner's 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. The revenue's contentions are not recorded in the judgment. No specific authorities, circulars, or precedents were mentioned by either side.

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. 106

CWP-2033-2025 Date of decision : 27.08.2026

Rajesh Kumar Mittal

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Monika Aggarwal, Advocate, for the petitioner.

Ms. Gauri Neo Rampal, Senior Standing Counsel, for the respondent(s)-revenue (through VC).

* * * * * 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

27.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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