PARAMJIT KAUR vs. INCOME TAX OFFICER AND OTHERS

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CWP/23557/2024HC Punjab & HaryanaPHHC01124196202402 September 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 writ 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 The petition was dismissed as withdrawn with the liberty as prayed for. No specific findings were made on the merits of the case as the petition was withdrawn.

What were the facts?

The petitioner, Paramjit Kaur, filed a writ petition (CWP-23557-2024) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 6(1), Chandigarh, and others. The petitioner sought to withdraw the petition. The Court was presided over by Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish. The decision date was September 2, 2026.

What were the issues?

1. Whether the petitioner should be allowed 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 does not record any specific contention from the respondents.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-23557-2024 (O&M) 240 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23557-2024 (O&M) Date of decision : 02.09.2026 Paramjit Kaur ...Petitioner Versus Income Tax Officer, Ward 6(1), Chandigarh 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 V.C.). Ms. Urvashi Dhugga, Sr. Standing Counsel and Ms. Kavita, Advocate for the respondents. 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 02.09.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.09.07 11:56 I attest to the accuracy and integrity of this document

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