SUBHASH CHANDER vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 JALANDHAR AND ANOTHER

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CWP/2856/2026HC Punjab & HaryanaPHHC01015277202616 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. Crucially, this liberty explicitly included the right to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The court did not decide on the merits of any issue related to the original petition or Section 147A. The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Subhash Chander, filed a writ petition (CWP No. 2856 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. The court was asked to consider the withdrawal request and grant liberty to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. The assessment years are not specified in the judgment.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition (question of procedure). 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961 (question of procedure and substantive law). Contentions: Assessee (Petitioner): Sought to withdraw the petition with liberty to file a fresh one, specifically mentioning the right to challenge Section 147A of the Income Tax Act, 1961. No specific authorities or precedents were cited in the judgment for this request. Revenue (Respondents): No arguments were recorded for the revenue 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. 134 )

CWP No. 2856 of 2026

Date of decision: 16.04.2026

Subhash Chander .....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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