IQBAL SINGH HUF vs. INCOME TAX OFFICER AND OTHERS

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CWP/28335/2024HC Punjab & HaryanaPHHC01143036202425 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 The Court did not decide on the merits of the case but disposed of the petition as withdrawn with the stipulated liberty.

What were the facts?

The petitioner, Iqbal Singh HUF, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. 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 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 arguments were recorded for the revenue.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-28335-2024 (O&M) 252 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-28335-2024 (O&M) Date of decision : 25.08.2026 Iqbal Singh HUF ...Petitioner Versus Income Tax Officer and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. V.B. Gupta, Advocate for the petitioner. (through V.C.) Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate 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 (SUNISH BINDLISH) JUDGE 25.08.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.08.27 18:43 I attest to the accuracy and integrity of this document

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