RAMANDEEP KAUR DHOOT vs. INCOME TAX OFFICER AND ORS

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CWP/26539/2025HC Punjab & HaryanaPHHC01143034202531 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. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The court did not decide on the merits of any issue related to the assessment or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Ramandeep Kaur Dhoot, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Hoshiarpur, and others. The petitioner sought to withdraw the petition. The court was informed that the petitioner wished to file a fresh petition on the same cause of action and also challenge Section 147A of the Income-tax Act, 1961, in the new petition. The assessment year(s) and the specific order or action under challenge, beyond the mention of Section 147A, are not recorded. The amount in dispute is also not stated.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition (CWP-26539-2025) 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. No specific authorities or precedents were cited in support of this request. Revenue's Contention: The judgment records no specific contention from the revenue's side regarding the withdrawal of the petition.

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. 159

CWP-26539-2025 Date of decision : 31.08.2026

Ramandeep Kaur Dhoot

.…. Petitioner Versus Income Tax Officer, Hoshiarpur and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Ruby, Advocate, for Mr. Nikhil Goyal, Advocate, for the petitioner.

Mr. Vidul Kapoor, Junior Standing Counsel, for Mr. Ranvijay Singh, Senior Standing Counsel,

for the respondent(s)-Income Tax Department.

* * * * * 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

31.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable

: Yes / No SHAMSHER SINGH 2026.09.02 14:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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