GAURAV MALHOTRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE1, JALANDHAR AND ANOTHER

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CWP/2837/2026HC Punjab & HaryanaPHHC01015266202616 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 fresh petition. The court did not delve into the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Gaurav Malhotra, filed a Civil Writ Petition (CWP) No. 2837 of 2026 before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and another. The petition was filed challenging certain actions or orders of the Income Tax Department. The procedural history indicates that the matter was brought before the High Court for adjudication.

What were the issues?

1. Whether the petitioner can 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. Revenue's Contention: No specific contention is recorded for the revenue in the judgment. The judgment only records the request made by the petitioner's counsel.

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. 131 )

CWP No. 2837 of 2026

Date of decision: 16.04.2026

Gaurav Malhotra .....Petitioner

Versus Deputy Commissioner of Income Tax and another .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Lokesh Garg, Advocate for Mr. Kushagra Mahajan, Advocate for the petitioner.

Mr. Varun Issar, Senior Standing Counsel

for the respondent(s)-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

16.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.18 17:26 I attest to the accuracy and authenticity of this order. Chandigarh

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