SAURAV MALHOTRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, JALANDHAR

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CWP/2854/2026HC Punjab & HaryanaPHHC01015269202616 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. This fresh petition would also have the liberty to challenge Section 147A of the Income Tax Act, 1961. The court's decision was based solely on the petitioner's request for withdrawal and the grant of liberty. No decision was made on the merits of the case or the validity of Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Saurav Malhotra, filed a writ petition (CWP No. 2854 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and another. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action. This fresh petition would also challenge Section 147A of the Income Tax Act, 1961. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention any amount in dispute.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the 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. The petitioner's counsel sought to withdraw the petition with the aforementioned liberty. The revenue's contentions are not recorded in the judgment.

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. 133 )

CWP No. 2854 of 2026

Date of decision: 16.04.2026

Saurav 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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