HARGURVINDER SINGH vs. PR COMMISSIONER OF INCOME TAX PATIALA AND ANOTHER

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CWP/28101/2024HC Punjab & HaryanaPHHC01142092202426 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's decision was based on the oral submission of the learned counsel for the petitioner, and no substantive arguments on the merits of the case or the validity of Section 147A were considered or decided. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Shamsher Singh, sought to withdraw a writ petition filed before the High Court of Punjab & Haryana at Chandigarh. The petition was filed challenging an action of the Principal Commissioner of Income Tax, Patiala, and another respondent. The petitioner requested liberty to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income-tax Act, 1961. The respondents were represented by their counsel.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the liberty to file a fresh one on the same cause of action, including the challenge to Section 147A of the Income-tax Act, 1961? The petitioner argued for withdrawal with liberty to file a fresh petition, specifically mentioning the intention to challenge Section 147A of the Income-tax Act, 1961. The revenue did not record any specific arguments against this request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN (Sr. No.154 )

HARGU

PR. COM

CORAM

Present :

DEEPAK (1) petition w action as 1961. (2)

26.08.202 shamsher

N THE HIGH COURT OF P AT CHANDI

RVINDER SINGH Versus MMISSIONER OF INCOME TA M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Rishabh Kapoor, Advoca Mr. Saurabh Kapoor, Senior Ms. Muskan Gupta, Advocat

* * * K SIBAL, J. (Oral) Learned counsel for the p with liberty to the petitioner to fi also to challenge therein Sect Dismissed as withdrawn with

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

CWP-28101-2024 Date of decision : 26.08.2026 .....Petitio AX PATIALA AND ANOTHER .....Responde E DEEPAK SIBAL E SUNISH BINDLISH ate, for the petitioner. Standing Counsel te for the respondents. petitioner seeks to withdraw t le a fresh one on the same cause tion 147A of the Income-tax A h liberty as prayed for. ( DEEPAK SIBAL ) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 oner R ents this e of Act, SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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