LB WINES PRIVATE LIMITED vs. INCOME TAX OFFICER AND OTHERS

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CWP/37236/2025HC Punjab & HaryanaPHHC01200671202521 May 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the petition as withdrawn. Liberty was granted to the petitioner to file a fresh petition on the same cause of action. The petitioner was also granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. No decision was made on the merits of any issue, as the petition was withdrawn by the petitioner.

What were the facts?

The petitioner, LB Wines Pvt. Ltd., filed a writ petition (CWP-37236-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petition was filed on 21.05.2026. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history leading to this specific filing is not recorded.

What were the issues?

The Tribunal did not have to decide any issues as the petition was withdrawn. 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 as the matter was disposed of on the petitioner's request.

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 (37) CWP-37236-2025 Date of decision : 21.05.2026 LB Wines Pvt. Ltd.

.…. 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. Ranvijay Singh, Senior Standing Counsel, with

Mr. Vidul Kapoor, Junior 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 Dismissed as withdrawn with liberty as prayed for.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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