KIROSTA DEVI vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6839/2026HC Punjab & HaryanaPHHC01038003202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the petitioner's request to withdraw the writ petition. The petitioner was allowed to withdraw the petition with liberty to file a fresh petition on the same cause of action. This liberty specifically included the right to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The operative direction was to dismiss the current petition as withdrawn with the granted liberty. No specific finding was made on the merits of the challenge to Section 147A, as the petition was withdrawn before such adjudication.

What were the facts?

The petitioner, Kirosta Devi, sought to withdraw her writ petition (CWP-6839-2026) filed before the High Court of Punjab & Haryana at Chandigarh. The petition was filed against the Deputy Commissioner of Income Tax, Ludhiana, and others. The petitioner requested permission to withdraw the petition with the liberty to file a fresh one on the same cause of action. This fresh petition would also challenge Section 147A of the Income Tax Act, 1961. The revenue was represented by Mr. Varun Issar, Senior Standing Counsel, and Ms. Pridhi Sandhu, Junior Standing Counsel.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-6839-2026) with liberty to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. Assessee's Contention: The petitioner, through her learned counsel Mr. V. B. Gupta, 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: 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. 158 Kirosta Devi 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-6839-202 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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