VIJAY GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/37098/2025HC Punjab & HaryanaPHHC01199324202509 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 The court did not decide on the merits of the case, as the petition was dismissed as withdrawn. No specific finding was made on any substantive legal issue, as the matter was disposed of on a procedural request.

What were the facts?

The petitioner, Vijay Goyal, filed a writ petition (CWP No. 37098 of 2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The assessment year(s) are not specified. The petition was filed challenging an order or action of the revenue, the specifics of which are not detailed. The procedural history leading to this petition is not recorded. The amount in dispute is not stated.

What were the issues?

1. Whether the petitioner can 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. The petitioner's counsel 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. The revenue's contentions are not recorded in the 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. 117 )

CWP No. 37098 of 2025

Date of decision: 09.04.2026

Vijay Goyal .....Petitioner

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Sahil Jain, Advocate for Mr. Nikhil Goyal, Advocate for the petitioner.

Mr. Akshay Mittal, Advocate for the respondent-revenue.

* * *

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

09.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 10:31 I attest to the accuracy and authenticity of this order. Chandigarh

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