GURNEET SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX (DCIT) AND ANOTHER

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CWP/38889/2025HC Punjab & HaryanaPHHC01208062202509 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 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 original petition or the validity of Section 147A. The operative direction was to dismiss the petition as withdrawn with the specified liberties.

What were the facts?

The petitioner, Gurneet Singh, filed a writ petition (CWP-38889-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Gurgaon, and others. The petition was filed challenging certain actions or orders of the Income Tax Department. The assessment years are not specified. The procedural history leading to the filing of this writ petition is not detailed in the judgment.

What were the issues?

1. Whether the petitioner is permitted to withdraw the present writ petition with liberty to file a fresh one on the same cause of action? 2. Whether the petitioner is permitted to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition? 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, therein. Revenue's Contention: No specific contention is recorded for the revenue 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. 102

CWP-38889-2025 Date of decision : 09.07.2026

Gurneet Singh

.…. Petitioner Versus Deputy Commissioner of Income Tax, Gurgaon and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Amolak Singh Johal, Advocate, for Mr. Parminder Walia, Advocate, for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel,

Mr. Vidul Kapoor, Junior Standing Counsel,

for the respondent(s)-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

09.07.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.07.13 17:00 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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