DAVINDER SINGH MALHOTRA vs. INCOME TAX OFFICER AND OTHERS

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CWP/23110/2024HC Punjab & HaryanaPHHC01120753202424 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the petition as withdrawn. Liberty was granted 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 The court did not delve into the merits of any substantive issue as the petition was withdrawn at the outset. The operative direction was the dismissal of the petition with the specified liberty.

What were the facts?

The petitioner, Davinder Singh Malhotra, filed a writ petition (CWP-23110-2024) 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 decide on the withdrawal request and any associated liberty to refile.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to file a fresh one on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. 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 were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-23110-2024 (O&M) 236 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23110-2024 (O&M) Date of decision : 24.08.2026 Davinder Singh Malhotra ...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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