SHREE DADU AUTOS PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/31377/2025HC Punjab & HaryanaPHHC01168597202521 May 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 the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the court permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The judgment does not delve into the merits of any tax dispute or the validity of Section 147A. The decision is solely based on the petitioner's request for withdrawal and the liberty sought. The operative direction is the dismissal of the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Shree Dadu Autos Pvt. Ltd., filed a writ petition (CWP-31377-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the judgment. The procedural history leading to this petition is not recorded. The amount in dispute, if any, is also not mentioned. The matter came before the court on 21.05.2026.

What were the issues?

The primary issue before the High Court was whether to grant the petitioner's request to withdraw the petition. The petitioner, through its counsel, sought to withdraw the present petition with the liberty to file a fresh one on the same cause of action. Crucially, the petitioner also sought liberty to challenge Section 147A of the Income Tax Act, 1961, in the subsequent petition. The revenue, represented by Senior Standing Counsel Mr. Ranvijay Singh and Junior Standing Counsel Mr. Vidul Kapoor, did not appear to contest the withdrawal request, as no arguments were recorded on their behalf. The court had to decide whether to allow the withdrawal with the specified 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. 218 (22) CWP-31377-2025 Date of decision : 21.05.2026 Shree Dadu Autos Pvt. Ltd.

.…. Petitioner Versus Deputy Commissioner of Income Tax and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Vishav Bharti Gupta, Advocate, for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel, with

Mr. Vidul Kapoor, Junior Standing Counsel,

for the 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

21.05.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.22 16:47 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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