MADHAV KRG LTD vs. CENTRAL BOARD OF DIRECT TAXES NEW DELHI AND ORS

PDF · subscribers
CWP/3182/2026HC Punjab & HaryanaPHHC01018208202609 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 petition. The court granted liberty to the petitioner 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 The petition was accordingly dismissed as withdrawn with the liberty as prayed for. No decision was made on the merits of any substantive issue.

What were the facts?

The petitioner, Madhav KRG Ltd., filed a writ petition (CWP-3182-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Central Board of Direct Taxes and others. The petition was heard by a Coram comprising Hon’ble Mr. Justice Deepak Sibal and Hon’ble Ms. Justice Lapita Banerji. The matter came up for decision on 09.04.2026. The petitioner's counsel sought permission to withdraw the petition.

What were the issues?

The primary issue was whether the petitioner should be allowed to withdraw the writ petition. The petitioner sought liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. The judgment does not record any specific arguments from the respondents regarding the withdrawal or the liberty sought.

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 AND HARYANA AT CHANDIGARH CWP-3182-2026 Date of Decision: 09.04.2026 MADHAV KRG LTD ... PETITIONER VS. CENTRAL BOARD OF DIRECT TAXES NEW DELHI AND ORS ... RESPONDENTS CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Divya Suri, Advocate, Mr. Sachin Bhardwaj, Advocate, Mr. Yogesh Kumar Mittal, Advocate, for the petitioner. Mr. Varun Issar, Sr. Stading Counsel with Ms. Pridhi Sandhu, Jr. Standing Counsel, for the respondents. **** 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 Dismissed as withdrawn with liberty as prayed for.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 (LAPITA BANERJI) JUDGE 09.04.2026 smriti Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No SMRITI 2026.04.17 10:18 I attest to the accuracy and authenticity of this order/judgment

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →