CHAMAN LAL vs. CENTRAL BOARD OF DIRECT TAXES AND ORS

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CWP/2806/2026HC Punjab & HaryanaPHHC01016813202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the petition as withdrawn. Liberty was granted to the petitioner to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. The court did not decide on the merits of the case or the validity of Section 147A, as the petition was withdrawn by the petitioner. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Chaman Lal, filed a writ petition (CWP-2806-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Central Board of Direct Taxes and others. The petition was heard by a Coram comprising Hon’ble Mr. Justice Deepak Sibal and Hon’ble Ms. Justice Lapita Banerji. The matter came up for decision on 09.04.2026. The petitioner's counsel sought to withdraw the petition.

What were the issues?

1. Whether the petitioner should be granted liberty to file a fresh writ petition 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. Revenue's Contention: No specific contention is recorded for the respondents 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 AND HARYANA AT CHANDIGARH CWP-2806-2026 Date of Decision: 09.04.2026 CHAMAN LAL ... PETITIONER VS. CENTRAL BOARD OF DIRECT TAXES AND ORS ... RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Divya Suri, Advocate, Mr. Sachin Bhardwaj, Advocate, Mr. Yogesh Kumar Mittal, Advocate, for the petitioner. Mr. Varun Issar, Sr. Stading Counsel with Ms. Pridhi Sandhu, Jr. Standing Counsel, for the respondents. **** 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 (LAPITA BANERJI) JUDGE 09.04.2026 smriti Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SMRITI 2026.04.17 10:18 I attest to the accuracy and authenticity of this order/judgment

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