KARAM SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/39497/2025HC Punjab & HaryanaPHHC01211937202516 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 the petitioner the liberty to file a fresh petition concerning the same cause of action. Furthermore, the petitioner was granted the liberty to challenge Section 147A of the Income Tax Act, 1961, in the subsequent petition. The Court did not delve into 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 The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Karam Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Patiala, and others. The petition was filed on or before April 16, 2026. The procedural history leading to this specific filing is not detailed in the judgment. The core of the matter revolves around a challenge to certain actions or assessments by the Income Tax Department, though the specifics of the dispute and the assessment year(s) are not recorded.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The petitioner's counsel sought to withdraw the petition. The only matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner sought liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, in the new petition. 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. 113 CWP-39497-2025 Date of decision : 16.04.2026 Karam Singh

.…. Petitioner Versus Income Tax Officer, Patiala and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Rishabh Kapoor, Advocate, for the petitioner.

Mr. Rana Gurtej Singh, Advocate, for the 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

16.04.2026

[LAPITA BANERJI] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.17 10:08 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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