DARSHAN SINGH vs. INCOME TAX OFFICER WARD 1 (1)

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CWP/27290/2025HC Punjab & HaryanaPHHC01147781202520 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 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 The court did not decide any substantive issue on the merits of the case, as the petition was dismissed as withdrawn. The specific reasoning for granting liberty was not elaborated beyond acceding to the petitioner's prayer.

What were the facts?

The petitioner, Darshan Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondent was the Income Tax Officer, Ward-1(1). 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. The High Court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961? Assessee's Contention: The petitioner's counsel sought to withdraw the petition with the aforementioned liberty. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal request.

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 223

CWP-27290-2025 (O&M) Date of decision: 20.08.2026 Darshan Singh ..... Petitioner

Versus Income Tax Officer Ward-1(1)

..... Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Ms. Muskan, Advocate for Mr. Rishabh Kapoor, Advocate for the petitioner. Ms. Urvashi Dhugga, Senior Standing counsel, Mr. Vaibhav Gupta, Junior 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

(RUPINDERJIT CHAHAL) JUDGE 20.08.2026 Satyawan Whether speaking / reasoned : Yes/No Whether Reportable : Yes/No SATYAWAN 2026.08.24 18:36 I agree to specified portions of this document

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