UMESH KUMAR KHAITAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 CHANDIGARH AND OTHERS

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CWP/25494/2025HC Punjab & HaryanaPHHC01137854202520 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the petition. The Court granted liberty to the petitioner to file a fresh petition on the same cause of action. This fresh petition would also be permitted to challenge Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No specific finding was made on the merits of any potential challenge to Section 147A, as the petition was withdrawn before any such adjudication.

What were the facts?

The petitioner, Umesh Kumar Khaitan, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Central Circle 2, Chandigarh, and others. The petition was filed on or before August 20, 2026. The procedural history indicates that the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the petitioner can 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? (Question of law) The petitioner's counsel argued for withdrawal of the petition with liberty to refile, including a challenge to Section 147A of the Income Tax Act, 1961. The judgment does not record any arguments from the respondents.

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 AND HARYANA AT CHANDIGARH Sr. No.240 CWP-25494-2025 Date of decision: 20.08.2026 Umesh Kumar Khaitan …..Petitioner VS Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Kartik Bansal, Advocate for the petitioner (appeared through video conference). ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 Dismissed as withdrawn with liberty as prayed for.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 ( RUPINDERJIT CHAHAL )

JUDGE 20.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.21 16:52 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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