FOREST HILL RESORT PRIVATE LIMITED AY 2018 19 vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE 1, CHANDIGARH AND OTHERS

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CWP/4841/2026HC Punjab & HaryanaPHHC01023912202615 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 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 The petition was accordingly dismissed as withdrawn with the liberty as prayed for. No decision on the merits of any substantive issue was made.

What were the facts?

The petitioner, Forest Hill Resort Private Limited, filed a writ petition (CWP-4841-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Joint Commissioner of Income Tax, Central Circle 1, Chandigarh, and others. The petitioner sought to withdraw the petition. The court was asked to decide on the withdrawal request and the liberty to file a fresh petition.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-4841-2026)? (Question of procedure) - Assessee's Contention: 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 revenue regarding the withdrawal or the liberty sought.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4841-2026 Date of decision: 15.07.2026 Sr. No.108 Forest Hill Resort Private Limited …..Petitioner VERSUS Joint Commissioner of Income Tax, Central Circle 1, Chandigarh & Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Rochak Singla, Advocate for the petitioner. (through V.C.) Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. ***** 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 (RUPINDERJIT CHAHAL)

JUDGE 15.07.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.07.16 16.11 I attest to the accuracy and authenticity of this order/judgment

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