SARABJIT SINGH vs. DEPUTY COMISSIONER OF INCOME TAX AND OTHERS

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CWP/6724/2025HC Punjab & HaryanaPHHC01038031202520 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the petition. The court granted liberty to the petitioner 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 fresh petition. The petition was accordingly dismissed as withdrawn with the liberty as prayed for. No decision on the merits of the case or the validity of Section 147A was made.

What were the facts?

The petitioner, Sarabjit Singh, filed a writ petition (CWP-6724-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and others. The petitioner sought to withdraw the petition. The court considered the request for withdrawal and the liberty sought by the petitioner to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. The decision was made on 20.08.2026.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-6724-2025) with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961 in a fresh petition. 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 therein Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific contention is 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.145 CWP-6724-2025 Date of decision: 20.08.2026 Sarabjit Singh …..Petitioner VS Deputy Commissioner of Income Tax and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vishav Bharti Gupta, Advocate, for the petitioner. Mr. Varun Issar, Senior Standing Counsel for the respondent(s). ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 ( RUPINDERJIT CHAHAL )

JUDGE 20.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.24 16:59 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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