NANJU THAKUR vs. INCOME TAX OFFICER AND OTHERS

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CWP/21067/2024HC Punjab & HaryanaPHHC01112662202424 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, dismissed the petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action. This liberty also extends to challenging Section 147A of the Income Tax Act, 1961, in the subsequent petition. The court's decision was based on the petitioner's request for withdrawal and the grant of the specified liberty. No decision was made on the merits of the case or the validity of Section 147A.

What were the facts?

The petitioner, Nanju Thakur, filed a writ petition (CWP-21067-2024) 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. Additionally, the petitioner wished to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the right to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961? The petitioner, through their counsel, sought to withdraw the petition. The specific arguments presented by the petitioner were to withdraw the current petition with liberty to file a fresh one on the same cause of action and to include a challenge to Section 147A of the Income Tax Act, 1961. The revenue, represented by learned Senior Standing Counsel and Junior Standing Counsel, did not present any arguments against the withdrawal as recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-21067-2024 (O&M) 223 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21067-2024(O&M) Date of decision : 24.08.2026 Nanju Thakur ...Petitioner Versus Income Tax Officer and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rohit Kaura, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel and Mr. Vaibhav Gupta, Jr. Standing Counsel, for respondents/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 08:33 I attest to the accuracy and integrity of this document

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