DHARAM FOUNDATION EDUCATIONAL TRUST vs. INCOME TAX OFFICER AND OTHERS

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CWP/34830/2025HC Punjab & HaryanaPHHC01188402202521 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 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 Justice Lapita Banerji, decided to dismiss the petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the court permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961, in the subsequent petition. The reasoning provided is that the petitioner sought withdrawal with specific liberty, which was granted by the court. The ratio decidendi is that a party can withdraw a petition and seek liberty to refile, including challenging specific provisions of law, provided the court grants such liberty. No other issues were decided on merits.

What were the facts?

The petitioner, Dharam Foundation Educational Trust, filed a writ petition (CWP-34830-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The assessment years are not specified. The petition challenged an order or action by the revenue, the specifics of which are not detailed. The procedural history leading to this specific writ petition is not elaborated upon, other than its filing before the High Court. The amount in dispute is not mentioned.

What were the issues?

1. Whether the petitioner can withdraw the present 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: The judgment records no specific argument from the revenue regarding the withdrawal of the petition or the liberty sought.

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. 218 (28) CWP-34830-2025 Date of decision : 21.05.2026 Dharam Foundation Educational Trust

.…. Petitioner Versus Income Tax Officer and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Vishav Bharti Gupta, Advocate, for the petitioner.

Mr. Varun Issar, Senior Standing Counsel,

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

21.05.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.22 16:47 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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