SANT BABA BRAHAM DASS MEMORIAL TRUST vs. CENTRAL BOARD OF DIRECT TAXES AND ORS

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CWP/3459/2026HC Punjab & HaryanaPHHC01020045202609 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 writ petition on the same cause of action. The specific reason for filing the fresh petition was to challenge Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the current petition as withdrawn with the liberty granted. The court did not decide on the merits of any challenge to Section 147A of the Income Tax Act, 1961, as the petition was withdrawn.

What were the facts?

The petitioner, Sant Baba Brahm Dass Memorial Trust, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Central Board of Direct Taxes, North Block-New Delhi, and others. The petitioner sought to withdraw the writ petition. The reason for withdrawal was to file a fresh petition challenging Section 147A of the Income Tax Act, 1961. The court was considering the petitioner's request for liberty to file a fresh petition.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the liberty to file a fresh one on the same cause of action. Assessee's Contention: The learned counsel for the petitioner sought liberty to withdraw the present writ petition to file a fresh one on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the respondents 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

Sant Baba Bra

Central Board

CORAM : H

Present : M

DEEPAK SIB

L petition with li action as also 1961.

April 09, 202 vandana

Whether speak Whether repor

E HIGH COURT OF PUNJAB CHANDIGARH CWP-3459 Date of De

aham Dass Memorial Trust Versus of Direct Taxes, North Block-N

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Divya Suri, Advocate, Mr. Sachin Bhardwaj, Advocate, Mr. Yogesh Kumar Mittal, Advoc or the petitioner. Mr. Varun Issar, Sr. Standing Cou Ms. Pridhi Sandhu, Jr. Standing C or the respondents. *** 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 (LAPIT

26 king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 9-2026 (O&M) ecision : 09.04.2026

…Petitioner

New Delhi and others

…Respondents AK SIBAL A BANERJI cate, unsel with Counsel 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

TA BANERJI) JUDGE VANDANA 2026.04.16 18:10 I attest to the accuracy and integrity of this document

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