AMIT JAIN vs. PRINCIPAL COMMISSIONER OF INCOME TAX LUDHIANA 1 AD OTHERS

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CWP/3531/2026HC Punjab & HaryanaPHHC01020080202616 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to allow 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 reasoning for this decision is based on the petitioner's counsel's submission and the court's discretion in granting such liberty. No specific findings were made on the merits of the original petition or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, Amit Jain, filed a writ petition (CWP No. 3531 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Principal Commissioner of Income Tax, Ludhiana-1, and others. The petition was filed challenging certain actions or orders of the income tax authorities. The assessment year(s) are not specified in the judgment. The procedural history leading to the filing of the writ petition is not detailed. 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 does not record any specific contention from the revenue's side regarding the withdrawal of the petition or the liberty sought by the petitioner.

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. 147 )

CWP No. 3531 of 2026

Date of decision: 16.04.2026

Amit Jain .....Petitioner

Versus Principal Commissioner of Income Tax, Ludhiana-1 and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Daksh Uppal, 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 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh

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