JAIPAL SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/6960/2026HC Punjab & HaryanaPHHC01038893202609 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 include the challenge to Section 147A of the Income Tax Act, 1961. The court's decision was based on the petitioner's stated intention and request for withdrawal with liberty. The specific merits of the challenge to Section 147A or the underlying assessment proceedings were not adjudicated upon. The operative direction was to permit the withdrawal with the granted liberty.

What were the facts?

The petitioner, Jaipal Singh, sought to withdraw a writ petition filed before the High Court of Punjab & Haryana at Chandigarh. The petition was directed against the Deputy Commissioner of Income Tax, Ludhiana, and others. The petitioner requested permission to withdraw the petition with 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 assessment years and the specific order or action under challenge, beyond the general reference to Section 147A, are not explicitly detailed in the provided text. The amount in dispute is also not stated.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (CWP-6960-202) with liberty to file a fresh petition on the same cause of action. 2. Whether the petitioner should be allowed to challenge Section 147A of the Income Tax Act, 1961, in a fresh petition. Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition and requested 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 records no specific argument or contention from the revenue's side regarding the withdrawal 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. 165 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-6960-202 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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