GURJIT SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/37006/2025HC Punjab & HaryanaPHHC01200596202509 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, 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, with the specific right to challenge Section 147A of the Income Tax Act, 1961. The reasoning for this decision is not detailed, but it appears to be based on the petitioner's request and the court's discretion in such matters. The operative direction is the dismissal of the petition as withdrawn with the granted liberty. Any pending miscellaneous applications were also disposed of as a consequence. No issues were expressly left undecided.

What were the facts?

The petitioner, Gurjit Singh, filed a writ petition (CWP-37006-2025) before the High Court of Punjab & Haryana challenging an order or action by the Income Tax Officer, Punjab, and others. The assessment year(s) are not specified. The procedural history indicates that the petitioner sought to withdraw the petition. The revenue was represented by Mr. Saurabh Kapoor, Senior Standing Counsel, and Mr. Rana Gurtej Singh, Advocate. The court was presided over by Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file a fresh one on the same cause of action, also to challenge Section 147A of the Income Tax Act, 1961? (Question of law and fact, concerning procedural rights and statutory challenges). Assessee's Contention: The petitioner, through learned counsel Mr. V. B. Gupta, sought permission to withdraw the petition with liberty to file a fresh one, specifically 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 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

Sr. No. 116 Gurjit Singh Income Tax O

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D 3. P

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA

Versus Officer, Punjab and others HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. V. B. Gupta, Advocate, for

Mr. Saurabh Kapoor, Senior Sta Mr. Rana Gurtej Singh, Advocat * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib Pending miscellaneous applicati

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-37006-2025 (O&M Date of decision : 09.04.20

.…. Petition ..... Responden PAK SIBAL TA BANERJI the petitioner. anding Counsel, with te, for the revenue. ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for. on also stands disposed of. [DEEPAK SIBAL

JUDGE [LAPITA BANER JUDGE Yes / No Yes / No

M) 026 ner nts ion as L] JI] SHAMSHER SINGH 2026.04.16 17:59 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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