AJAY KUMAR SHARMA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6371/2025HC Punjab & HaryanaPHHC01036732202526 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition with liberty to file a fresh one on the same cause of action. The court also granted liberty to the petitioner to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The court's decision was based on the oral submission of the learned counsel for the petitioner. The operative direction is the dismissal of the present writ petition as withdrawn with the liberty granted. No issues were expressly left undecided, as the court granted the relief sought by the petitioner for withdrawal.

What were the facts?

The petitioner, Shamsher Singh, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition was filed against the Commissioner of Income Tax and others. The petitioner sought to withdraw the writ petition. The prayer was to withdraw the petition with liberty to file a fresh one on the same cause of action. Additionally, the petitioner sought liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The assessment year(s) are not specified. The procedural history involves the filing of the writ petition and the subsequent request for withdrawal.

What were the issues?

1. Whether the petitioner can withdraw the writ petition with liberty to file a fresh one on the same cause of action, and also challenge Section 147A of the Income-tax Act, 1961. (Question of law and fact, concerning procedural rights and statutory provisions). Assessee's Contention: The petitioner sought to withdraw the writ petition with liberty to file a fresh one on the same cause of action and also to challenge Section 147A of the Income-tax Act, 1961. No specific authorities or precedents were mentioned in the provided text for this request. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondent-Income Tax Department regarding the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN (Sr. No.113 )

AJAY KU

PRINCIP

CORAM

Present :

DEEPAK (1) petition w action as 1961. (2)

26.08.202 shamsher

N THE HIGH COURT OF P AT CHANDI

UMAR SHARMA Versus PAL COMMISSIONER OF INC M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Ms. Oshin, Advocate for Mr. Puneet Sharma, Advocat Ms. Urvashi Dhugga, Senior Mr. Vaibhav Gupta, Junior S Ms. Kavita, Advocate for the respondent(s)-Income

* * * K SIBAL, J. (Oral) Learned counsel for the p with liberty to the petitioner to fi also to challenge therein Sect Dismissed as withdrawn with

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

CWP-6371-2025 Date of decision : 26.08.2026 .....Petitio COME TAX AND OTHERS .....Responde E DEEPAK SIBAL E SUNISH BINDLISH te for the petitioner. Standing Counsel Standing Counsel e Tax Department. petitioner seeks to withdraw t le a fresh one on the same cause tion 147A of the Income-tax A h liberty as prayed for. ( DEEPAK SIBAL ) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 oner ents this e of Act, SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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