ANGREJ SINGH VIRK vs. DEPUTY COMMISSIONER OF INCOME TAX

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CWP/4014/2026HC Punjab & HaryanaPHHC01020072202616 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 The court did not decide on the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Angrej Singh Virk, filed a writ petition (CWP No. 4014 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondent was the Deputy Commissioner of Income Tax. The petitioner sought to withdraw the petition. The court was constituted by Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji. Mr. Deepak Agrawal appeared for the petitioner, and Mr. Saurabh Kapoor appeared for the respondent. The assessment year(s) and the specific order or action under challenge, other than the general reference to Section 147A of the Income Tax Act, 1961, are not explicitly stated.

What were the issues?

1. Whether the petitioner should be permitted to 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. Assessee's Contention: 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. Revenue's Contention: No specific contention is recorded for the respondent 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. 153 )

CWP No. 4014 of 2026

Date of decision: 16.04.2026

Angrej Singh Virk .....Petitioner

Versus Deputy Commissioner of Income Tax .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Deepak Agrawal, Advocate for the petitioner.

Mr. Saurabh Kapoor, Advocate for the respondent(s).

* * *

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 ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 16:47 I attest to the accuracy and authenticity of this order. Chandigarh

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