AMAN BATRA vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/20820/2025HC Punjab & HaryanaPHHC01112929202521 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 also granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The petition was accordingly dismissed as withdrawn with the liberty as prayed for. No decision was made on the merits of the case or the validity of Section 147A.

What were the facts?

The petitioner, Aman Batra, filed a writ petition (CWP-20820-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax 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 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 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 were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-20820-2025 Date of decision: 21.08.2026 Sr. No.135 Aman Batra …..Petitioner VERSUS Deputy Commissioner of Income Tax & Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner. (through V.C.). Mr. Varun Issar, Sr. Standing Counsel with Ms. Nikita Garg, Jr. Standing Counsel for the respondent(s). ***** 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 21.08.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.08.24 17.37 I attest to the accuracy and authenticity of this order/judgment

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