UNIQUE CREATIONS vs. INCOME TAX OFFICER AND ANOTHER

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CWP/27769/2024HC Punjab & HaryanaPHHC01141354202409 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, decided to allow the petitioner's request. The Court ordered the petition to be dismissed as withdrawn. Crucially, the Court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted the liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The reasoning provided is solely based on the oral request made by the petitioner's counsel. No findings were made on the merits of the original challenge or the validity of Section 147A.

What were the facts?

The petitioner, Unique Creations, filed a writ petition (CWP-27769-2024) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward-1, Panipat, and another. The petition was filed challenging an order or action by the revenue. The procedural history indicates that the case was listed for hearing on 09.09.2026. The counsel for the petitioner appeared, and the senior standing counsel for the revenue also appeared through video conference. No specific assessment year or amount in dispute is mentioned in the provided text.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present 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. 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 the appearance of the senior standing counsel for the respondent-revenue but does not explicitly state any arguments or contentions made by the revenue on the request for withdrawal or the liberty sought.

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. 236

CWP-27769-2024 Date of decision : 09.09.2026

Unique Creations

.…. Petitioner Versus Income Tax Officer, Ward-1, Panipat and another ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Divya Arora, Advocate, for the petitioner.

Ms. Gauri Neo Rampal, Senior Standing Counsel

for the respondent(s)-revenue (through VC).

* * * * * 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

09.09.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.11 15:48 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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