TECHNO PLASTIC INDUSTRIES THROUGH ITS PARTNER MR RUCHIT BANSAL vs. INCOME TAX OFFICER

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CWP/22821/2025HC Punjab & HaryanaPHHC01124203202524 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 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 fresh petition. The Court did not decide any substantive issues related to the Income Tax Act on merits. The decision was based solely on the petitioner's request for withdrawal and liberty.

What were the facts?

The petitioner, Techno Plastic Industries, through its Partner Mr. Ruchit Bansal, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Income Tax Officer. The writ petition was filed on 24.08.2026. The procedural history indicates that the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the petition with the right to file a fresh one on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961? (Question of procedure and liberty). Contentions: Assessee: Sought to withdraw the petition with liberty to file a fresh one and to challenge Section 147A of the Income Tax Act, 1961. Revenue: No arguments recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-22821-2025 (O&M) 175 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22821-2025 (O&M) Date of decision : 24.08.2026 Techno Plastic Industries through its Partner Mr. Ruchit Bansal ...Petitioner Versus Income Tax Officer ...Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. A.K. Babbar, 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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