GIRISH VERMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/2893/2026HC Punjab & HaryanaPHHC01017181202616 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE HARPREET KAUR JEEWAN1 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 the petitioner liberty to file a fresh petition on the same cause of action. Crucially, the liberty also extended to challenging Section 147A of the Income Tax Act, 1961, in the subsequent petition. The court did not decide on the merits of any substantive issue related to the income tax assessment or the validity of Section 147A. The operative direction was the dismissal of the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Girish Verma, filed a writ petition (CWP No. 2893 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, ITO Ward 5(5), Chandigarh, and others. The petition was filed challenging certain actions or orders of the Income Tax Department. The specific assessment year(s) and the precise nature of the challenge, beyond the mention of Section 147A of the Income Tax Act, 1961, are not detailed in the judgment. The procedural history leading to this specific writ petition is also not elaborated.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw the writ petition. 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. The revenue's contentions are not recorded in the judgment. The court had to decide whether to grant the withdrawal with the requested liberty.

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.106 (1)

CWP No. 2893 of 2026

Date of decision: 16.07.2026

Girish Verma .....Petitioner

Versus

Income Tax Officer, ITO Ward 5(5), Chandigarh and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN

Present : Mr. Inder Preet Singh, Advocate for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate 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

16.07.2026

( HARPREET KAUR JEEWAN ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.07.16 16:15 I attest to the accuracy and authenticity of this order. Chandigarh

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