JAIPAL SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6920/2026HC Punjab & HaryanaPHHC01038244202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The 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 have the liberty to challenge Section 147A of the Income Tax Act, 1961. The reasoning for this decision is based on the petitioner's explicit request and the court's discretion to grant such liberty. No specific findings were made on the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction is the dismissal of the petition as withdrawn with liberty granted.

What were the facts?

The petitioner, Jaipal Singh, filed a writ petition (CWP-6920-2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Ludhiana, and others. The petition was filed challenging an order or action, the specifics of which are not detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw the petition with liberty to file a fresh one. The revenue was represented by learned counsel.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file a fresh petition on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. 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, 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. 163 Jaipal Singh 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-6920-202 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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