CHARANJIT KAUR vs. INCOME TAX OFFICER AND OTHERS

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CWP/31684/2025HC Punjab & HaryanaPHHC01171735202521 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, decided to dismiss the petition as withdrawn. The court granted the petitioner the liberty 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's reasoning was based on the petitioner's counsel's request to withdraw the petition with the specified liberties. The operative direction was the dismissal of the petition as withdrawn with liberty as prayed for. No issues were expressly left undecided, as the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Charanjit Kaur, filed a writ petition (CWP-31684-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. 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 writ petition is not detailed.

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 and to challenge 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 and to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal or the liberty sought by the petitioner.

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 (23) CWP-31684-2025 Date of decision : 21.05.2026 Charanjit Kaur

.…. Petitioner Versus Income Tax Officer 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 2026.05.26 10:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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