SAHIR THAPAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/4161/2025HC Punjab & HaryanaPHHC01024763202524 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 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's decision was based on the petitioner's explicit request for withdrawal with these specific liberties. No decision was made on the merits of the original petition or the potential challenge to Section 147A. The operative direction was to dismiss the petition as withdrawn with the granted liberty.

What were the facts?

The petitioner, Sahir Thapar, filed a writ petition (CWP-4161-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ludhiana, and others. The case came up for hearing on August 24, 2026. The petitioner's counsel sought permission to withdraw the petition. The request was made with the 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 court heard arguments from both the petitioner and the revenue.

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: The 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: The judgment records the presence of learned Senior Standing Counsel and Junior Standing Counsel for the respondent-revenue, but their specific contentions are not recorded.

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. 117

CWP-4161-2025 Date of decision : 24.08.2026

Sahir Thapar

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

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Mukul Panpher, Advocate, for the petitioner.

Mr. Ranvijay Singh, Senior Standing Counsel,

Mr. Vidul Kapoor, Junior Standing Counsel, for the respondent(s)-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

24.08.2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.25 16:16 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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