WM DEVELOPERS PRIVATE LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/21462/2024HC Punjab & HaryanaPHHC01108653202431 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 to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This fresh petition would also be permitted to challenge Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No decision on the merits of any substantive issue was made.

What were the facts?

The petitioner, WM Developers Private Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward-1, Ambala, and others. The petitioner sought to withdraw the petition. The court was asked to consider the request for withdrawal and the liberty sought by the petitioner to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (Question of procedure). Assessee's Contention: The 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. Revenue's Contention: No specific contention is recorded for the revenue regarding the withdrawal or the liberty sought, other than their appearance as respondents.

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 AND HARYANA AT CHANDIGARH Sr. No.222 CWP-21462-2024 Date of decision: 31.08.2026 WM Developers Private Limited ….Petitioner Versus Income Tax Officer, Ward-1, Ambala and others ….Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rohit Kaura, Advocate (through VC) for the petitioner. Mr. Saurabh Kapoor, Sr. Standing counsel with Mr. Rana Gurtej Singh, Jr. Standing counsel with Ms. Muskaan Gupta, 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

(SUNISH BINDLISH) JUDGE August 31, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.09.01 14:43 I attest to the accuracy and integrity of this document

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