ATUL AGGARWAL vs. INCOME TAX OFFICER AND ORS

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CWP/26878/2025HC Punjab & HaryanaPHHC01144958202521 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 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 any substantive issue on the merits of the case. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Atul Aggarwal, filed a writ petition (CWP-26878-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 1, Hoshiarpur, and others. The case came up for hearing on 21.05.2026. The petitioner was represented by Mr. Kashav Chadha, Advocate, and the respondents by Mr. Saruabh Kapoor, Sr. Standing Counsel. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history leading to this hearing is not detailed, other than the filing of the writ petition.

What were the issues?

1. Whether the petitioner is entitled to 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? The petitioner's counsel 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 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

218-17

CWP-26878-2025

Date of Decision:21.05.2026

Atul Aggarwal

..... Petitioner

Versus Income Tax Officer, Ward 1, Hoshiarpur and others

...Respondents

CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL

HON’BLE MS. JUSTICE LAPITA BANERJI

Present:- Mr. Kashav Chadha, Advocate for the petitioner.

Mr. Saruabh Kapoor, Sr. Standing Counsel

for the respondents.

*****

DEEPAK SIBAL, J. (Oral)

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

[LAPITA BANERJI] 21.05.2026

JUDGE Prince

Whether speaking/reasoned:

Yes/No

Whether reportable:

Yes/No PRINCE SAINI 2026.05.22 15:45 I attest to the accuracy and integrity of this document

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