JAIPAL SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6213/2026HC Punjab & HaryanaPHHC01034594202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, 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. This fresh petition would also be permitted to challenge Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the current petition as withdrawn with the liberty as prayed for. No specific finding was made on the merits of the challenge to Section 147A, as the petition was withdrawn.

What were the facts?

This case involves a writ petition filed by Jaipal Singh (the petitioner) against the Deputy Commissioner of Income Tax, Ludhiana, and others (the revenue). The petitioner sought to withdraw the petition. The counsel for the petitioner requested permission to withdraw the current petition with the liberty to file a fresh one. This new petition would be based on the same cause of action and would also challenge Section 147A of the Income Tax Act, 1961. The revenue was represented by their senior and junior standing counsel.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (CWP-6213-202) with liberty to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961. Assessee's Contention: The petitioner, through their counsel, sought to withdraw the present petition. They requested liberty to file a fresh petition concerning the same cause of action. This fresh petition would also include a challenge to Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition or the liberty sought by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Sr. No. 151 Jaipal Singh Deputy Com Ludhiana and

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA

Versus mmissioner of Income Tax, d others

HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. V. B. Gupta, Advocate, for

Mr. Varun Issar, Senior Standin Ms. Pridhi Sandhu, Junior Stand for the revenue. * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-6213-202 Date of decision : 09.04.20

.…. Petition

..... Responden PAK SIBAL TA BANERJI the petitioner. g Counsel, with ding Counsel, ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for. [DEEPAK SIBAL

JUDGE [LAPITA BANER JUDGE Yes / No Yes / No

26 026 ner nts ion as L] JI] SHAMSHER SINGH 2026.04.16 17:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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