RAJNISH VIJ vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/3196/2025HC Punjab & HaryanaPHHC01017800202520 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ 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 The Court's decision to dismiss the petition as withdrawn with liberty was based on the petitioner's request. No decision was made on the merits of the case or the validity of Section 147A.

What were the facts?

The petitioner, Rajnish Vij, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, ITO Ward 7(1), Ludhiana, and others. The petitioner sought to withdraw the petition. The Court was considering the petition on 20.08.2026. The procedural history indicates that the petitioner wished to withdraw the current petition and file a fresh one, potentially challenging Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-3196-2025) with liberty to file a fresh petition 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 as also to challenge therein Section 147A of the Income Tax Act, 1961. The revenue did not record any specific contention 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 & HARYANA AT CHANDIGARH 113

CWP-3196-2025 (O&M) Date of decision: 20.08.2026 Rajnish Vij ..... Petitioner

Versus Income Tax Officer, ITO Ward 7(1), Ludhiana and others

..... Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Ms. Ubhai Bharti Gupta, Advocate (through VC) for the petitioner. Mr. Ranvijay Singh, Senior Standing counsel, Mr. Vidul Kapoor, Junior Standing Counsel 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

(RUPINDERJIT CHAHAL) JUDGE 20.08.2026 Satyawan Whether speaking / reasoned : Yes/No Whether Reportable : Yes/No SATYAWAN 2026.08.21 18:49 I agree to specified portions of this document

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →