SAMEER DALMIA AND SONS HUF vs. PR COMMISSIONER OF INCOME TAX LUDHIANA AND ANOTHER

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CWP/28843/2024HC Punjab & HaryanaPHHC01145211202426 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This liberty specifically included the right to challenge Section 147A of the Income-tax Act, 1961, in the new petition. The court's decision was based on the petitioner's request for withdrawal with the stated liberty. No decision was made on the merits of the original petition or the validity of Section 147A.

What were the facts?

The petitioner, Shamsher Singh, filed a writ petition before the Punjab & Haryana High Court challenging an action taken under the Income-tax Act, 1961. The respondent was the Commissioner of Income Tax and another. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. The petitioner also sought to challenge Section 147A of the Income-tax Act in the fresh petition. The High Court granted the liberty as prayed for.

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, including the challenge to Section 147A of the Income-tax Act, 1961? Assessee's contention: 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 provided text.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN (Sr. No.155 )

SAMEER

PR COM

CORAM

Present :

DEEPAK (1) petition w action as 1961. (2)

26.08.202 shamsher

N THE HIGH COURT OF P AT CHANDI

R DALMIA AND SONS HUF Versus MMISSIONER OF INCOME TA M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Rishabh Kapoor, Advoca Mr. Ranvijay Singh, Senior S Mr. Vidul Kapoor, Junior Sta for the respondent(s)-Income

* * * K SIBAL, J. (Oral) Learned counsel for the p with liberty to the petitioner to fi also to challenge therein Sect Dismissed as withdrawn with

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

CWP-28843-2024 Date of decision : 26.08.2026 .....Petitio AX AND ANOTHER .....Responde E DEEPAK SIBAL E SUNISH BINDLISH ate, for the petitioner. Standing Counsel anding Counsel

e Tax Department. petitioner seeks to withdraw t le a fresh one on the same cause tion 147A of the Income-tax A h liberty as prayed for. ( DEEPAK SIBAL ) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 oner ents this e of Act, SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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