JEEVAN KUMAR MALHOTRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, JALANDHAR AND ANOTHER

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CWP/2868/2026HC Punjab & HaryanaPHHC01015264202616 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 decide on the merits of the original petition 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 The operative direction was to dismiss the petition as withdrawn with the specified liberty.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, Jeevan Kumar Malhotra, filed a writ petition (CWP No. 2868 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 an order or action by the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this petition is not detailed.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the present writ petition with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner should be allowed to challenge Section 147A of the Income Tax Act, 1961 in a fresh petition. The petitioner, through his counsel, 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. The revenue, through its Senior Standing Counsel, did not appear to contest the withdrawal request.

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. 135 )

CWP No. 2868 of 2026

Date of decision: 16.04.2026

Jeevan Kumar 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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