KIROSTA DEVI vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

PDF · subscribers
CWP/6868/2026HC Punjab & HaryanaPHHC01038565202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This fresh petition would also include the liberty to challenge Section 147A of the Income Tax Act, 1961. The reasoning for this decision is not detailed beyond the granting of the liberty as prayed for. The operative direction is the dismissal of the current petition as withdrawn with liberty granted. No issues were expressly left undecided, as the petition was withdrawn.

What were the facts?

The petitioner, Kirosta Devi, filed a writ petition (CWP-6868-202) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Ludhiana, and others. The assessment year(s) are not specified. The petitioner sought to challenge an order or action, and the procedural history indicates that the petitioner's counsel sought to withdraw the petition. The court granted 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 is permitted to withdraw the writ petition with liberty to file a fresh one on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961? (Question of procedure and liberty). Contentions: Assessee: 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. No specific authorities were cited for this request. Revenue: The judgment records no specific argument from the revenue's side 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 THE

Sr. No. 160 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-6868-202 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

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →