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

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CWP/24222/2024HC Punjab & HaryanaPHHC01127542202425 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 writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This fresh petition would also allow the petitioner to challenge Section 147A of the Income Tax Act, 1961. The reasoning for this decision is not elaborated upon beyond the acceptance of the petitioner's request. The operative direction is the dismissal of the current petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Subhash Chand Bansal, filed a writ petition (CWP-24222-2024) 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. The court considered the request for withdrawal.

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: No specific contention is recorded for the respondents in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-24222-2024 (O&M) 246 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-24222-2024 (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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