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

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CWP/6183/2026HC Punjab & HaryanaPHHC01034161202609 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 the petitioner liberty 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 proposed fresh petition. The Court did not delve into the merits of the original petition or the validity of Section 147A, as the matter was disposed of on the petitioner's request for withdrawal. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

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 the liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought the 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 allowed to withdraw the writ petition (CWP-6183-2026)? 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action? 3. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition? 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. No specific arguments were recorded in the judgment regarding the merits of the case or the grounds for withdrawal beyond the stated intention. Revenue (Respondents): No arguments were recorded for the respondents 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 AND HARYANA AT CHANDIGARH Sr. No.150 CWP-6183-2026 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, Senior 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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