ANGREJ SINGH VIRK vs. DEPUTY COMMISSIONER OF INCOME TAX

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CWP/4065/2026HC Punjab & HaryanaPHHC01022062202616 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 liberty 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 The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Angrej Singh Virk, filed a writ petition (CWP No. 4065 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The petition was filed challenging certain actions or orders of the revenue authorities. The assessment year(s) are not specified in the judgment. The procedural history leading to the filing of the writ petition is not detailed. The amount in dispute, if any, is not mentioned.

What were the issues?

The Tribunal had to decide whether to allow the petitioner's request to withdraw the petition. The petitioner argued that they wished to withdraw the current petition with the 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 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. 154 )

CWP No. 4065 of 2026

Date of decision: 16.04.2026

Angrej Singh Virk .....Petitioner

Versus Deputy Commissioner of Income Tax and others .....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Dismissed as withdrawn with liberty as prayed for.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 11:02 I attest to the accuracy and authenticity of this order. Chandigarh

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