MENKA SAWHNEY vs. INCOME TAX OFFICER WARD 2 GURGAON

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CWP/5676/2023HC Punjab & HaryanaPHHC01033350202313 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, allowed the petitioner's request to withdraw the writ petition. The court's decision was to dismiss the petition as withdrawn. Crucially, the court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the liberty extended to challenging Section 147A of the Income Tax Act, 1961, in the subsequent petition. No decision was made on the merits of the original petition or the validity of Section 147A, as the matter was disposed of on the procedural aspect of withdrawal.

What were the facts?

The petitioner, Menka Sawhney, filed a writ petition (CWP No. 5676 of 2023) before the High Court of Punjab & Haryana at Chandigarh. The respondent was the Income Tax Officer, Ward No.2(4), Gurgaon. The petition was filed challenging an order or action, though the specific nature of the challenge and the assessment year(s) are not detailed in the provided text. The procedural history indicates that the matter came before the court for decision on 13.07.2026.

What were the issues?

The primary issue before the court was whether to grant the petitioner's request to withdraw the petition. The petitioner, through her counsel, 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. The revenue, represented by the Senior Standing Counsel, did not record any specific arguments against this request in the provided text. The court had to decide whether to allow the withdrawal with the requested liberty.

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.102 )

CWP No. 5676 of 2023

Date of decision: 13.07.2026

Menka Sawhney .....Petitioner

Versus

Income Tax Officer, Ward No.2(4), Gurgaon .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Salik Kapoor, Advocate and Mr. Kushagra Mahajan, Advocate for the petitioner.

Mr. Varun Issar, Senior Standing Counsel for the respondent.

* * *

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

13.07.2026

( RUPINDERJIT CHAHAL ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.07.14 17:47 I attest to the accuracy and authenticity of this order. Chandigarh

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