BHATIA ELECTRIC STORES PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/3420/2026HC Punjab & HaryanaPHHC01017142202616 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 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 did not decide the merits of the case or the validity of Section 147A. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, M/s Bhatia Electric Stores Pvt. Ltd., filed a writ petition (CWP No. 3420 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The assessment year(s) are not specified in the judgment. The petition was filed challenging certain actions or orders of the revenue, and the petitioner sought to withdraw the petition. The procedural history indicates that the matter reached the High Court for adjudication.

What were the issues?

1. Whether the petitioner is permitted 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. 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 and to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific arguments were recorded for the revenue in this judgment.

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. 146 )

CWP No. 3420 of 2026

Date of decision: 16.04.2026

M/s Bhatia Electric Stores Pvt. Ltd. .....Petitioner

Versus Deputy Commissioner of Income Tax and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

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

Ms. Nikita Garg, Advocate and Mr. Vidul Kapoor, Junior Standing Counsel 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 2026.04.18 17:26 I attest to the accuracy and authenticity of this order. Chandigarh

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