AARTI ENTERPRISES vs. INCOME TAX OFFICER MANDI GOBINDGARH AND OTHERS

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CWP/3359/2026HC Punjab & HaryanaPHHC01017544202616 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 writ petition. The court granted the petitioner 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 request for withdrawal with specific liberty. No decision was made on the merits of the original petition or the validity of Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, M/s Aarti Enterprises, filed a writ petition (CWP No. 3359 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Mandi Gobindgarh, and others. The petition was filed challenging certain actions or orders of the revenue authorities. The specific assessment year(s) and the exact nature of the order or action under challenge, as well as the amount in dispute, are not explicitly recorded in the judgment. The procedural history leading to this petition is also not detailed. The matter came up for hearing on 16.04.2026.

What were the issues?

The primary issue before the High Court was whether the petitioner should be allowed to withdraw its writ petition. 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's contentions are not recorded in the judgment. The petitioner argued for the withdrawal with liberty to refile and challenge the specific section of the Act.

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. 144 )

CWP No. 3359 of 2026

Date of decision: 16.04.2026

M/s Aarti Enterprises .....Petitioner

Versus Income Tax Officer, Mandi Gobindgarh and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Rajiv Sharma, Advocate for the petitioner.

Mr. Saurabh Kapoor, Advocate,

Mr. Rana Gurtej Singh, Advocate and

Ms. Muskan Gupta, Advocate for the respondent(s).

* * *

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

16.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh

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