PARWEZ ALAM vs. INCOME TAX OFFICER AND OTHERS

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CWP/7467/2025HC Punjab & HaryanaPHHC01041093202521 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, considered the request made by the learned counsel for the petitioner. The court allowed the petitioner's request to withdraw the petition. Crucially, the court granted liberty to the petitioner to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the subsequent petition. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No decision was made on the merits of the original petition.

What were the facts?

The petitioner, Parwez Alam, filed a writ petition (CWP-7467-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petition was listed for decision on 21.08.2026. The petitioner's counsel sought permission to withdraw the petition. The petitioner 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. The court considered this request.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition (CWP-7467-2025) with liberty to file a fresh one on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. Assessee's Contention: Learned counsel for the petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, therein. No specific arguments were recorded for the revenue.

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.118 CWP-7467-2025 Date of decision: 21.08.2026 Parwez Alam …..Petitioner VS Income Tax Officer and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Viren Sharma, Advocate, for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel, Mr. Vaibhav Gupta, Junior Standing Counsel for the respondent(s)-Income Tax Department. ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 ( RUPINDERJIT CHAHAL )

JUDGE 21.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.24 16:49 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh

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