ANGREJ SINGH VIRK vs. DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
CWP/4153/2026HC Punjab & HaryanaPHHC01021552202616 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 proposed fresh petition. The court did not delve into the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Angrej Singh Virk, filed a writ petition (CWP No. 4153 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The petitioner sought to withdraw the petition. The court was informed that the petitioner intended to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The assessment years and the specific order or action under challenge, beyond the intent to challenge Section 147A, are not explicitly stated in the judgment. The amount in dispute is also not recorded.

What were the issues?

1. Whether the petitioner should be allowed 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 as also to challenge therein Section 147A of the Income Tax Act, 1961. No specific authorities or precedents were cited for this request. Revenue's Contention: The judgment does not record any specific contention or argument from the revenue's side regarding the withdrawal of the petition or the liberty sought by the petitioner.

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. 156 )

CWP No. 4153 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

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →