KIRAN BAJWA DHILLON vs. INCOME TAX OFFICER AND OTHERS

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CWP/3405/2026HC Punjab & HaryanaPHHC01019105202607 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. Crucially, the liberty also extended to challenging Section 147A of the Income Tax Act, 1961, in the subsequent petition. The petition was dismissed as withdrawn with the liberty as prayed for. No decision was made on the merits of the original petition or the validity of Section 147A.

What were the facts?

The petitioner, Kiran Bajwa Dhillon, filed a writ petition (CWP-3405-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Chandigarh, and others. The petition was listed for decision on 07.07.2026. The procedural history indicates that the petitioner sought to withdraw the petition. The specific reason for withdrawal was to allow the petitioner to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, in the new petition.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ 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 petitioner, through their counsel, sought to withdraw the petition. The stated reason for withdrawal was to enable the filing of a fresh petition on the same cause of action, which would also include a challenge to Section 147A of the Income Tax Act, 1961. The revenue did not present any arguments against the withdrawal as the matter was disposed of based on the petitioner's request.

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. 106

CWP-3405-2026 Date of decision : 07.07.2026

Kiran Bajwa Dhillon

.…. Petitioner Versus Income Tax Officer, Chandigarh and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Inder Preet Singh, Advocate, for the petitioner.

Ms. Urvashi Dhugga, Senior Standing Counsel,

Mr. Vaibhav Gupta, Junior Standing Counsel and

Ms. Kavita, Advocate, for the 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

07.07.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.07.09 10:49 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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