SUBHASH CHAND BANSAL vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/24221/2024HC Punjab & HaryanaPHHC01127600202425 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 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 permitted to challenge Section 147A of the Income Tax Act, 1961, in the subsequent petition. The court's reasoning is based on the petitioner's explicit request for withdrawal and the associated liberty. No decision was made on the merits of the case or the validity of Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Subhash Chand Bansal, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action. Additionally, the petitioner wished to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The assessment year(s) and the specific order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned.

What were the issues?

1. Whether the petitioner should be granted permission 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. The petitioner's counsel sought to withdraw the petition with the aforementioned liberty. The revenue's counsel was present but no specific arguments were recorded in the judgment regarding the withdrawal or the liberty sought. The core of the matter is the petitioner's request for withdrawal and the court's decision on granting the associated liberty.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-24221-2024 (O&M) 245 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-24221-2024 (O&M) Date of decision : 25.08.2026 Subhash Chand Bansal ...Petitioner Versus Deputy Commissioner of Income Tax and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Nikhil Goyal, Advocate for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel 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 25.08.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.08.27 18:43 I attest to the accuracy and integrity of this document

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