RAVINDER KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/21654/2024HC Punjab & HaryanaPHHC01108681202424 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 subsequent petition. The court's reasoning for granting this liberty is not explicitly detailed, but it implies a procedural concession to the petitioner. No specific findings were made on the merits of any underlying tax dispute, as the petition was dismissed as withdrawn. The operative direction was the dismissal of the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Ravinder Kumar, filed a writ petition (CWP-21654-2024) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer (ITO), Ward 3, Yamuna Nagar, and others. The petitioner sought to withdraw the petition. The court was informed that the petitioner intended to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The assessment year(s) and the specific order or action under challenge are not detailed in the provided text.

What were the issues?

The primary issue was whether the petitioner should be allowed to withdraw the writ petition with liberty to file a fresh one. 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. The question of law or mixed law and fact revolved around the court's discretion to grant such liberty upon withdrawal.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-21654-2024 (O&M) 225 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-21654-2024(O&M) Date of decision : 24.08.2026 Ravinder Kumar ...Petitioner Versus ITO, Ward 3, Yamuna Nagar and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rohit Kaura, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing Counsel and Mr. Rana Gurtej Singh, 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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