CHANDRA SHEKHAR vs. INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS

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CWP/6131/2026HC Punjab & HaryanaPHHC01033274202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the oral request made by the learned counsel for the petitioner. The petitioner sought to withdraw the writ petition. Crucially, the petitioner also requested liberty to file a fresh petition based on the same cause of action. Furthermore, the petitioner specifically sought permission to challenge Section 147A of the Income Tax Act, 1961, in the proposed fresh petition. The Court, after hearing the submissions, allowed the withdrawal of the petition and granted the liberty as prayed for by 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, Chandra Shekhar, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 1(1), Faridabad, and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The High Court considered the request for withdrawal and the liberty sought.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition. (Question of procedure) 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action. (Question of procedure) 3. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. (Question of procedure) Contentions: Assessee (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.

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.148 CWP-6131-2026 Date of decision: 09.04.2026 Chandra Shekhar ....Petitioner Versus Income Tax Officer, Ward 1(1), Faridabad 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, Sr. Standing Counsel with Ms. Pridhi Sandhu, Jr. Standing Counsel for the respondents. * * * 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 (LAPITA BANERJI) JUDGE April 09, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.10 16:36 I attest to the accuracy and integrity of this document chandigarh

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