M/S SRISHTI CONSTRUCTIONS vs. DEPUTY COMMISSIONER OF INCOME TAX, AND OTHERS

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CWP/4939/2025HC Punjab & HaryanaPHHC01028494202509 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon’ble Mr. Justice Deepak Sibal and Hon’ble Mr. Justice Sunish Bindlish, considered the request made by the learned counsel for the petitioner. The petitioner sought to withdraw the writ petition and requested liberty to file a fresh petition on the same cause of action. Crucially, this liberty was also to include the right to challenge Section 147A of the Income Tax Act, 1961. The Court acceded to this request. The petition was accordingly dismissed as withdrawn, with the liberty as prayed for granted to the petitioner. No decision was made on the merits of the original petition or the validity of Section 147A.

What were the facts?

The petitioner, M/s. Srishti Constructions, filed a writ petition (CWP-4939-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Jalandhar, and others. The petitioner sought to withdraw the petition. The High Court considered the request for withdrawal and the liberty sought to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. The assessment year(s) and the specific order or action under challenge are not detailed in the provided text.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the right to file a fresh petition on the same cause of action, including challenging 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 no specific contention from the respondents.

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 AND HARYANA AT CHANDIGARH Sr. No.121 CWP-4939-2025 Date of decision: 09.09.2026 M/s. Srishti Constructions ….Petitioner Versus Deputy Commissioner of Income Tax, Jalandhar and others

….Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. J.S. Bhasin, Advocate (through VC) for the petitioner. Mr. Ranvijay Singh, Sr. Standing Counsel with Mr. Vidul Kapoor, Jr. Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. 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 (SUNISH BINDLISH) JUDGE September 09, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.09.11 13:08 I attest to the accuracy and authenticity of this document

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