NIPUN GROVER vs. INCOME TAX OFFICER WARD 2 REWARI AND OTHERS

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CWP/7365/2026HC Punjab & HaryanaPHHC01040565202609 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 the petitioner liberty to file a fresh petition on the same cause of action. Furthermore, the Court permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961 in the fresh petition. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No issues were decided on merits.

What were the facts?

The petitioner, Nipun Grover, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer, Ward 2, Rewari, and others. The petitioner sought to withdraw the petition. The Court was asked to consider the withdrawal request and the liberty sought by the petitioner to file a fresh petition on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. No specific assessment year or amount in dispute is mentioned in the judgment.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition (CWP-7365-2026)? (Question of procedure) 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action? 3. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961 in a fresh petition? Contentions: Assessee (Petitioner): The petitioner, through their counsel, sought to withdraw the petition. They also requested liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961 in the new petition. Revenue (Respondents): No specific arguments are recorded for the respondents in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.169 CWP-7365-2026 Date of decision: 09.04.2026 Nipun Grover ....Petitioner Versus Income Tax Officer, Ward 2, Rewari and others ....Respondents CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Kartik Bansal, Advocate for the petitioner.

Mr. Varun Issar, Sr. Standing Cousel with Ms. Pridhi Sandhu, Jr. Standing Counsel for the respondents. * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Tax Act, 1961. 2. Dismissed as withdrawn with liberty as prayed for. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE April 09, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.04.10 16:36 I attest to the accuracy and integrity of this document chandigarh

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