SHILA DEVI vs. INCOME TAX OFFICER AND OTHERS

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CWP/24554/2024HC Punjab & HaryanaPHHC01128917202402 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, considered the oral submission made by the learned counsel for the petitioner. 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. The Court, in its decision dated September 2, 2026, dismissed the petition as withdrawn with the liberty as prayed for. No specific findings on the merits of the case or the validity of Section 147A were made, as the petition was disposed of at the withdrawal stage.

What were the facts?

The petitioner, Shila Devi, filed a Civil Writ Petition (CWP) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Fatehabad, and others. The petition was filed on or before September 2, 2026. The procedural history indicates that the petitioner sought to withdraw the petition. The court was presented with the option to dismiss the petition as withdrawn, with or without liberty to file a fresh petition.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the petition with the right 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. No specific arguments were recorded for the revenue.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 243

CWP-24554-2024 Date of decision : 02.09.2026

Shila Devi

.…. Petitioner Versus Income Tax Officer, Fatehabad 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 VC).

Ms. Gauri Neo Rampal, Senior Standing Counsel,

for the respondent(s)-revenue (through VC).

* * * * * 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

02.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.03 14:59 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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