TCG ALLOYS vs. CENTRAL BOARD OF DIRECT TAXES AND ORS

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CWP/3935/2026HC Punjab & HaryanaPHHC01022548202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana allowed the petitioner to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The reasoning provided is that the petitioner sought to withdraw the petition with liberty to file a fresh one. The operative direction is the dismissal of the current petition as withdrawn with liberty granted. No issues were decided on merits, and no part of the petition was left undecided.

What were the facts?

The petitioner, T.C.G. Alloys, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Central Board of Direct Taxes and others. The petitioner sought to withdraw the writ petition. The reason for withdrawal was to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The court was informed of this intention by the learned counsel for the petitioner. The assessment year(s) are not specified in the judgment. The dispute amount is not stated. The procedural history is limited to the filing of the writ petition and the subsequent request for withdrawal.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the liberty to file a fresh one on the same cause of action. The petitioner's counsel argued that they wished to withdraw the current petition to file a fresh one challenging Section 147A of the Income Tax Act, 1961. The revenue's contentions are not recorded in the judgment. No specific authorities, circulars, or precedents were mentioned by either side in the context of the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

T.C.G.Alloys

Central Board

CORAM : H

Present : M

DEEPAK SIB

L petition with li action as also 1961.

April 09, 202 vandana

Whether speak Whether repor

E HIGH COURT OF PUNJAB CHANDIGARH CWP-3935 Date of De

Versus of Direct Taxes and others

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Yogesh Kumar Mittal, Advoc Mr. Anshul Garg, Advocate, Ms. Tanvi Aggarwal, Advocate, or the petitioner. Mr. Varun Issar, Sr. Standing Cou Ms. Pridhi Sandhu, Jr. Standing C or the respondents.

*** BAL, J. (Oral)

earned counsel for the petitio iberty to the petitioner to file a fr to challenge therein Section 14 Dismissed as withdrawn with libe

(DEEP

J (LAPIT

26 king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 5-2026 (O&M) ecision : 09.04.2026

…Petitioner

…Respondents AK SIBAL A BANERJI cate, unsel with Counsel oner seeks to withdraw this fresh one on the same cause of 47A of the Income Tax Act, erty as prayed for. PAK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.04.16 18:10 I attest to the accuracy and integrity of this document

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