LALIT KUMAR vs. ITO WARD SAMANA AND OTHERS

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CWP/2835/2026HC Punjab & HaryanaPHHC01016912202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 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 subsequent petition. The court did not decide any substantive issue related to the merits of the case or the validity of Section 147A. The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Lalit Kumar, filed a writ petition (CWP No. 2835 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer (ITO) Ward Samana and others. The petitioner sought to withdraw the petition. The court was informed that the petitioner intended to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The assessment years are not specified in the judgment.

What were the issues?

1. Whether the petitioner should be permitted 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 legal provisions or precedents were cited by the assessee in support of this request. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the respondents (ITO Ward Samana and others).

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. 129 )

CWP No. 2835 of 2026

Date of decision: 16.04.2026

Lalit Kumar .....Petitioner

Versus ITO Ward Samana and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Ms. Radha Singh, Advocate for the petitioner.

Mr. Saurabh Kapoor, Advocate and Mr. Rana Gurtej Singh, Advocate for the respondent(s).

* * *

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

16.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh

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