HARBANS SINGH TURKA vs. INCOME TAX OFFICER AND OTHERS

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CWP/22393/2024HC Punjab & HaryanaPHHC01117634202424 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, considered the request of the petitioner's counsel. The court allowed the withdrawal of the petition. The petitioner was granted liberty 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 fresh petition. The judgment does not delve into the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn.

What were the facts?

The petitioner, Harbans Singh Turka, filed a writ petition 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. The court was asked to consider the withdrawal request and the liberty to file a fresh petition.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-22393-2024) 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: No specific contention is recorded for the respondents/Income Tax Department in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-22393-2024 (O&M) 230 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22393-2024(O&M) Date of decision : 24.08.2026 Harbans Singh Turka ...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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