KIROSTA DEVI vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6867/2026HC Punjab & HaryanaPHHC01039132202609 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. Liberty was granted to the petitioner to file a fresh petition on the same cause of action. Furthermore, the petitioner was also granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The judgment does not delve into the merits of any substantive legal issue concerning the Income Tax Act or the assessment proceedings. The decision is purely procedural, based on the request made by the petitioner's counsel.

What were the facts?

The petitioner, Kirosta Devi, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Ludhiana, and others. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The procedural history indicates that 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. The amount in dispute is not stated.

What were the issues?

1. Whether the petitioner should be granted liberty to withdraw the present writ petition with the right to file a fresh petition on the same cause of action. 2. Whether the petitioner should be permitted to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. The petitioner's counsel 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. The revenue's contentions are not 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. 159 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-6867-202 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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