PINKY DHAMIJA vs. INCOME TAX OFFICER WARD 2(1) FARIDABAD AND OTHERS

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CWP/5945/2026HC Punjab & HaryanaPHHC01032849202609 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 petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action and to include a challenge to Section 147A of the Income Tax Act, 1961, in the new petition. The judgment does not provide reasoning for this decision beyond acknowledging the request and granting the liberty. No other issues were decided on merits.

What were the facts?

The petitioner, Pinky Dhamija, filed a writ petition (CWP No. 5945 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 not detailed in the judgment. The procedural history indicates that the petitioner sought to withdraw the petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the 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 argued for withdrawal with the stated liberty. 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. 145 )

CWP No. 5945 of 2026

Date of decision: 09.04.2026

Pinky Dhamija .....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Dismissed as withdrawn with liberty as prayed for.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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