KAPIL KAILA vs. INCOME TAX OFFICER WARD 1(4) FARIDABAD AND OTHERS

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CWP/5000/2026HC Punjab & HaryanaPHHC01027241202609 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. The primary reason for this decision was the petitioner's explicit request to withdraw and refile, specifically to challenge Section 147A of the Income Tax Act, 1961. The court did not delve into the merits of the challenge to Section 147A itself, as the petition was dismissed as withdrawn. The operative direction was to permit the withdrawal with liberty as prayed for.

What were the facts?

The petitioner, Kapil Kaila, sought to withdraw the present writ petition filed before the High Court of Punjab and Haryana. The petition was directed against the Income Tax Officer, Ward 1(4), Faridabad, and others. The petitioner requested liberty to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The court considered the request for withdrawal and the liberty sought.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition and file a fresh one challenging Section 147A of the Income Tax Act, 1961? Assessee's Contention: The petitioner, through their counsel Mr. Kartik Bansal, sought to withdraw the writ petition and requested liberty to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The respondents, represented by Mr. Varun Issar, Sr. Standing Counsel, and Ms. Pridhi Sandhu, Jr. Standing Counsel, did not record any specific contention against the withdrawal or the liberty sought. The judgment does not record any argument for the revenue on this point.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Kapil Kaila Income Tax O

CORAM : H

Present : M

DEEPAK SIB

L petition with li action as also 1961.

April 09, 202 vandana

Whether speak Whether repor

E HIGH COURT OF PUNJAB CHANDIGARH CWP-5000 Date of De

Versus fficer Ward 1(4), Faridabad and

HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Kartik Bansal, Advocate or the petitioner. Mr. Varun Issar, Sr. Standing Cou Ms. Pridhi Sandhu, Jr. Standing c or respondents-Income Tax Depa *** BAL, J. (Oral)

earned counsel for the petitio iberty to the petitioner to file a fr to challenge therein Section 14 Dismissed as withdrawn with libe

(DEEP

J (LAPIT

26 king/reasoned :

Yes/No rtable :

Yes/No Page 1 of 1 B AND HARYANA AT H 0-2026 (O&M) ecision : 09.04.2026

…Petitioner

others

…Respondents AK SIBAL A BANERJI unsel counsel artment. oner seeks to withdraw this fresh one on the same cause of 47A of the Income Tax Act, erty as prayed for. PAK SIBAL) JUDGE

TA BANERJI) JUDGE VANDANA 2026.04.16 18:10 I attest to the accuracy and integrity of this document

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