SAJJAN KEDIA vs. INCOME TAX OFFICER, WARD 1, SIRSA AND ORS

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CWP/3306/2026HC Punjab & HaryanaPHHC01017660202627 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, held that the petitioner's request to withdraw the writ petition with liberty to file a fresh one on the same cause of action, challenging Section 147A of the Income Tax Act, 1961, was granted. The court dismissed the petition as withdrawn with the liberty as prayed for. The reasoning provided is that the petitioner sought to withdraw the petition and file a fresh one. No specific finding was made on the merits of challenging Section 147A itself, as the petition was withdrawn. The operative direction was to grant liberty to the petitioner to file a fresh petition.

What were the facts?

The petitioner, Sajjan Kedia, sought to withdraw the present writ petition. The petitioner requested liberty to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The respondents are the Income Tax Officer and others. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history is limited to the petitioner's request to withdraw the current petition.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition and file a fresh one challenging Section 147A of the Income Tax Act, 1961. Assessee's Contention: The petitioner, Sajjan Kedia, argued that they should be permitted to withdraw the current petition and file a fresh one on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The petitioner sought liberty to do so. Revenue's Contention: The judgment records no specific argument from the respondent-revenue regarding the petitioner's request for withdrawal and liberty to file a fresh petition.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Sajjan Kedia Income Tax O CORAM : H

Present : M

DEEPAK SIB

L petition with li action as also 1961. 2.

May 27, 2026 vandana Whether speak Whether repor Sr. No.109

E HIGH COURT OF PUNJAB CHANDIGARH CWP-3306 Date of De

Versus fficer and others

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Amit Kaushik, Advocate, or the petitioner. Mr.Akshay Mittal, Advocat, or the respondent-revenue. *** BAL, J. (Oral)

earned counsel for the petitio iberty to the petitioner to file a fr to challenge therein Section 14 Dismissed as withdrawn with libe

(DEEP

J (LAPI

king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 6-2026 (O&M) ecision : 27.05.2026

…Petitioner

…Respondents AK SIBAL A BANERJI oner seeks to withdraw this fresh one on the same cause of 47A of the Income Tax Act, erty as prayed for. PAK SIBAL) JUDGE

ITA BANERJI) JUDGE VANDANA 2026.05.28 11:21 I attest to the accuracy and integrity of this document

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