JAIPAL SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6304/2026HC Punjab & HaryanaPHHC01034587202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file a fresh petition based on the same cause of action. This fresh petition would also include a challenge to Section 147A of the Income Tax Act, 1961. The court's decision was to dismiss the current petition as withdrawn with the aforementioned liberty granted to the petitioner. No decision was made on the merits of the case or the validity of Section 147A.

What were the facts?

This case involves a writ petition filed by Jaipal Singh against the Deputy Commissioner of Income Tax, Ludhiana, and others. The petitioner sought to withdraw the petition with liberty to file a fresh one. The fresh petition would be based on the same cause of action but would also challenge Section 147A of the Income Tax Act, 1961. The court granted this request.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the present writ petition with liberty to file a fresh one on the same cause of action? (Question of procedure/mercy) 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, also to challenge Section 147A of the Income Tax Act, 1961. Revenue's contention: No specific contention from the revenue is recorded 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

Sr. No. 154 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Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib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-6304-202 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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