SUKHWANT SINGH GILL vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/28294/2024HC Punjab & HaryanaPHHC01142944202424 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. This fresh petition would also allow the petitioner to challenge Section 147A of the Income Tax Act, 1961. The court's decision was based on the petitioner's expressed desire to withdraw and pursue the matter further with the stated liberty. No decision was made on the merits of the original petition or the potential challenge to Section 147A.

What were the facts?

The petitioner, Sukhwant Singh Gill, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw the petition. The High Court considered the request for withdrawal.

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. (Mixed question of law and fact, concerning procedural rights and the Income Tax Act, 1961). Contentions: Assessee (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, in the fresh petition. Revenue (Respondents): No specific arguments recorded for the respondents in the provided text.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-28294-2024 (O&M) 248 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-28294-2024(O&M) Date of decision : 24.08.2026 Sukhwant Singh Gill ...Petitioner Versus Income Tax Officer and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rohit Kaura, Advocate for the petitioner. Mr. Saurabh Kapoor, Sr. Standing Counsel and Mr. Rana Gurtej Singh, Jr. Standing Counsel for respondents/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 (SUNISH BINDLISH) JUDGE 24.08.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.08.27 08:33 I attest to the accuracy and integrity of this document

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →