MONGA BROTHERS LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/21687/2025HC Punjab & HaryanaPHHC01117641202531 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, decided to dismiss the writ petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the court allowed the petitioner to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The reasoning for this decision is solely based on the petitioner's request for withdrawal and liberty. No findings were made on the merits of the case or the validity of Section 147A.

What were the facts?

The petitioner, Monga Brothers Ltd., filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Ludhiana, and others. The writ petition was filed on 31.08.2026. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the filing of the writ petition and its subsequent withdrawal.

What were the issues?

1. Whether the petitioner is entitled 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 and to challenge Section 147A of the Income-tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the revenue's side regarding the withdrawal or the liberty sought. The revenue was represented by Senior Standing Counsel and Junior Standing Counsel.

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 & HARYANA AT CHANDIGARH

Sr. No. 158

CWP-21687-2025 Date of decision : 31.08.2026

Monga Brothers Ltd.

.…. Petitioner Versus Deputy Commissioner of Income Tax, Ludhiana and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Rohit Kaura, Advocate, for the petitioner

(through VC).

Mr. Varun Issar, Senior Standing Counsel

Ms. Pridhi Sandhu, Junior Standing Counsel

Ms. Nikita Garg, Junior Standing Counsel for the respondent(s)-revenue.

* * * * * 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

31.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.02 14:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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