JAIPAL SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/6918/2026HC Punjab & HaryanaPHHC01038889202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, allowed the petitioner's request to withdraw the writ petition. The liberty was granted to the petitioner to file a fresh petition on the same cause of action, which would also include the challenge to Section 147A of the Income Tax Act, 1961. The operative direction is the dismissal of the current petition as withdrawn with the specified liberty. No issues were expressly left undecided, as the matter was disposed of on the petitioner's request.

What were the facts?

The petitioner, Jaipal Singh, filed a writ petition before the Punjab & Haryana High Court challenging an order or action by the Income Tax Officer, Gurgaon, and others. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the petitioner sought to withdraw the petition.

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, also challenging Section 147A of the Income Tax Act, 1961? (Question of law and fact, concerning procedural rights and statutory challenge). Assessee's Contention: The petitioner sought to withdraw the 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. Revenue's Contention: The judgment records no specific contention from the revenue 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. 162 Jaipal Singh Income Tax O

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA

Versus Officer, Gurgaon and 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Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib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-6918-202 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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