MONIKA GUPTA vs. INCOME TAX OFFICER WARD 1(3) FARIDABAD AND OTHERS

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CWP/5880/2026HC Punjab & HaryanaPHHC01032769202609 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. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The court did not decide any substantive issue on the merits of the case. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Monika Gupta, filed a writ petition (CWP No. 5880 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The assessment year(s) are not specified. The petition challenged an order or action, the specifics of which are not detailed, but the petitioner sought to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. The procedural history is limited to the filing of this writ petition and the subsequent request for withdrawal.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the present 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. The petitioner's 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's contentions are not recorded in the judgment.

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. 144 )

CWP No. 5880 of 2026

Date of decision: 09.04.2026

Monika Gupta .....Petitioner

Versus Income Tax Officer and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Kartik Bansal, Advocate for the petitioner.

Mr. Varun Issar, Senior Standing Counsel for the respondent(s).

* * *

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

09.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 10:31 I attest to the accuracy and authenticity of this order. Chandigarh

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