BARU CHAUHAN vs. CENTRAL BOARD OF DIRECT TAXES AND OTHERS

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CWP/32321/2025HC Punjab & HaryanaPHHC01168425202506 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. Liberty was granted 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 The petition was dismissed as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Baru Chauhan, filed a writ petition (CWP-32321-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Central Board of Direct Taxes and others. The petitioner sought to withdraw the petition. The Court was asked to decide on the withdrawal of the petition and grant liberty to file a fresh one.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition? (Question of procedure) Assessee's Contention: 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. The revenue did not record any specific contention regarding the withdrawal.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-32321-2025 Date of decision: 06.08.2026 Sr. No.151 Baru Chauhan …..Petitioner VERSUS Central Board of Direct Taxes and Others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Karan Singh Gill, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vishav Gupta, Jr. Standing Counsel and Ms. Kavita for the respondent(s). ***** DEEPAK SIBAL, J. (ORAL) 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. Dismissed as withdrawn with liberty as prayed for.

(DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL)

JUDGE 06.08.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.08.07 14.24 I attest to the accuracy and authenticity of this order/judgment

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