DUPINDER SINGH BHATIA vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/26041/2025HC Punjab & HaryanaPHHC01140690202521 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The court allowed the withdrawal with liberty to the petitioner to file a fresh petition on the same cause of action. Crucially, this liberty extended to challenging Section 147A of the Income Tax Act, 1961, in the subsequent filing. The court did not delve into the merits of the case or the validity of Section 147A, as the petition was disposed of based on the withdrawal request. The operative direction was to dismiss the petition as withdrawn with the specified liberty granted.

What were the facts?

The petitioner, Dupinder Singh Bhatia, filed a writ petition (CWP-26041-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action. This included the liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The court heard the matter on 21.08.2026.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the right to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961? Assessee's Contention: 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 contentions were recorded for the respondents (Income Tax Officer and others) regarding the withdrawal or the liberty sought by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26041-2025 Date of decision: 21.08.2026 Sr. No.136 Dupinder Singh Bhatia …..Petitioner VERSUS Income Tax Officer and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vishav Bharti Gupta, Advocate for the petitioner. (through V.C.). Mr. Saurabh Kapoor, Sr. Standing Counsel with Mr. Rana Gurtej Singh, Jr. Standing Counsel Ms. Muskaan Gupta, Advocate Ms. Tanya Kumar, Advocate Mr. Vivek Sharma, Advocate for the respondent(s). ***** 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 (RUPINDERJIT CHAHAL)

JUDGE 21.08.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.08.24 16.50 I attest to the accuracy and authenticity of this order/judgment

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →