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

PDF · subscribers
CWP/6255/2026HC Punjab & HaryanaPHHC01034498202609 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 petitioner's request. The court allowed the withdrawal of the petition with the liberty as prayed for by the petitioner. This means the petitioner can file a fresh petition on the same grounds and also challenge Section 147A of the Income Tax Act, 1961. The court did not decide on the merits of the original petition or the validity of Section 147A. The operative direction was to dismiss the petition as withdrawn with the granted liberty.

What were the facts?

The petitioner, Pinky Dhamija, filed a writ petition (CWP-6255-2026) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 2(1), Faridabad, and others. The petition was filed on April 9, 2026. The petitioner sought to withdraw the petition with the liberty to file a fresh one on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. The court considered the request for withdrawal.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. 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 as also to challenge Section 147A of the Income Tax Act, 1961. No specific arguments were recorded for the revenue.

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.153 CWP-6255-2026 Date of decision: 09.04.2026 Pinky Dhamija ....Petitioner Versus Income Tax Officer, Ward 2(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

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →