MANPREET SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/23433/2024HC Punjab & HaryanaPHHC01123420202424 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 Civil Writ Petition. The Court granted liberty to the petitioner to file a fresh petition on the same cause of action. Crucially, the liberty also extended to challenging Section 147A of the Income Tax Act, 1961, in the subsequent petition. The Court did not delve into the merits of the original petition or the validity of Section 147A. The decision is based solely on the petitioner's request for withdrawal and the granted liberty.

What were the facts?

The petitioner, Manpreet Singh, filed a Civil Writ Petition (CWP) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 4, Ambala, and others from the Income Tax Department. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in this excerpt. The procedural history indicates that the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the Civil Writ Petition with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner should be permitted to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. Contentions: Assessee (Petitioner): Sought to withdraw the petition with liberty to file a fresh one, including the challenge to Section 147A of the Income Tax Act, 1961. Revenue (Respondents): No arguments recorded for the revenue in this excerpt.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-23433-2024 (O&M) 238 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23433-2024(O&M) Date of decision : 24.08.2026 Manpreet Singh ...Petitioner Versus Income Tax Officer, Ward 4, Ambala, Aayakar Bhawan, Ambala, Haryana 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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