ASHOK KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/21648/2024HC Punjab & HaryanaPHHC01112555202431 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 concerning the same cause of action. Crucially, the petitioner was also granted liberty to challenge 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 with the specified liberties. No substantive issues regarding the merits of the case or the Income Tax Act were decided. The operative direction was the dismissal of the petition as withdrawn with the granted liberty.

What were the facts?

The petitioner, Ashok Kumar, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 1(1), Bathinda, and others. The petitioner sought to withdraw the petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The writ petition was then dismissed as withdrawn.

What were the issues?

1. Whether the petitioner should be allowed 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. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the 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.223 CWP-21648-2024 Date of decision: 31.08.2026 Ashok Kumar ….Petitioner Versus Income Tax Officer, Ward 1(1), Bathinda 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. Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing counsel and Ms. Kavita, 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 14:29 I attest to the accuracy and integrity of this document

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