PAWAN KUMAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/2479/2025HC Punjab & HaryanaPHHC01014270202527 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 the petitioner the liberty 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 new petition. The Court did not decide any substantive issues related to the Income-tax Act or the petitioner's tax liability. The operative direction was the dismissal of the petition as withdrawn with the specified liberties.

What were the facts?

This matter concerns a writ petition filed by Pawan Kumar (the petitioner) before the High Court of Punjab & Haryana at Chandigarh. The respondents are the Income Tax Officer, Sirsa, and others. The petitioner sought to withdraw the petition. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text, nor is the amount in dispute. The procedural history is limited to the petitioner's request to withdraw the current petition.

What were the issues?

The primary issue before the High Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The revenue's contentions are not recorded in the judgment.

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. 107

CWP-2479-2025 Date of decision : 27.08.2026

Pawan Kumar

.…. Petitioner Versus Income Tax Officer, Sirsa 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

27.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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