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

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CWP/6182/2026HC Punjab & HaryanaPHHC01034155202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, considered the oral request made by the learned counsel for the petitioner. The court allowed the petitioner to withdraw the writ petition. Crucially, the court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was explicitly granted the liberty to challenge Section 147A of the Income Tax Act, 1961, in the proposed fresh petition. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No decision was made on the merits of the case.

What were the facts?

The petitioner, Aayush Gupta, 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. This included the liberty to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (CWP-6182-2026) with liberty to file a fresh petition on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. Assessee's Contention: The learned counsel for the 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. Revenue's Contention: No specific argument is recorded for the respondents in the provided 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 AND HARYANA AT CHANDIGARH Sr. No.149 CWP-6182-2026 Date of decision: 09.04.2026 Aayush Gupta ....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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