SHIV SHAKTI AGRO ENTERPRISES vs. INCOME TAX OFFICER AND OTHERS

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CWP/3145/2026HC Punjab & HaryanaPHHC01017584202609 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. This liberty specifically includes the right to challenge Section 147A of the Income Tax Act, 1961. The operative direction is the dismissal of the present petition as withdrawn with the aforementioned liberty. The court did not decide on the merits of any issue related to the Income Tax Act or the assessment proceedings.

What were the facts?

The petitioner, Shiv Shakti Agro Enterprises, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ludhiana, and others. The specific assessment year(s) are not mentioned in the provided text. The petition was filed challenging an order or action, but the nature of that order or action is not detailed. The procedural history indicates that the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961? Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific arguments were 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 THE

Sr. No. 136 Shiv Shakti A Income Tax O

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA Agro Enterprises

Versus Officer, Ludhiana and others HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. V. B. Gupta, Advocate, for

Mr. Ranvijay Singh, Senior Stan Mr. Vidul Kapoor, Junior Stand for the Income Tax Department. * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-3145-202 Date of decision : 09.04.20

.…. Petition ..... Responden PAK SIBAL TA BANERJI the petitioner nding Counsel, with ing Counsel, . ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for. [DEEPAK SIBAL

JUDGE [LAPITA BANER JUDGE Yes / No Yes / No

26 026 ner nts ion as L] JI] SHAMSHER SINGH 2026.04.16 17:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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