HIGHRISE INFRABIZ PRIVATE LIMITED vs. INCOME TAX OFFICER, WARD 6 (1), LUDHIANA AND OTHERS

PDF · subscribers
CWP/8073/2025HC Punjab & HaryanaPHHC01045838202524 August 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the petitioner's request to withdraw the writ petition. The court allowed the withdrawal with liberty to the petitioner to file a fresh petition on the same cause of action. This fresh petition would also be permitted to challenge Section 147A of the Income Tax Act, 1961. The operative direction was to dismiss the present petition as withdrawn with the liberty granted. The court did not delve into the merits of the case or the validity of Section 147A, as the petition was disposed of on procedural grounds.

What were the facts?

The petitioner, Infrabiz Private Limited, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition was directed against the Income Tax Officer, Ward 6(1), Ludhiana, and others. The petitioner sought to withdraw the present writ petition. They also requested liberty to file a fresh petition on the same cause of action, which would also challenge Section 147A of the Income Tax Act, 1961. The court considered this request.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the present writ petition (CWP-8073-2025). 2. Whether the petitioner should be granted liberty to file a fresh writ petition on the same cause of action, including a challenge to Section 147A of the Income Tax Act, 1961. Assessee's Contention: The learned counsel for the petitioner sought to 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. Revenue's Contention: The judgment records no specific argument from the revenue's side regarding the withdrawal or the liberty to file a fresh petition.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN (Sr. No.150 )

HIGHRIS

INCOME

CORAM

Present :

DEEPAK (1) petition w action as 1961. (2)

24.08.202 shamsher

N THE HIGH COURT OF P AT CHANDI

SE INFRABIZ PRIVATE LIMI Versus E TAX OFFICER, WARD 6 (1), M : HON'BLE MR. JUSTICE HON'BLE MR. JUSTICE Mr. Paras Money Goyal, Adv Mr. Varun Issar, Senior Stan Ms. Nikita Garg, Junior Stan for the respondent(s)-revenue

* * * K SIBAL, J. (Oral) Learned counsel for the p with liberty to the petitioner to fi s also to challenge therein Sect Dismissed as withdrawn with

hether speaking/reasoned : Yes / No hether reportable : Yes / No PUNJAB & HARYANA IGARH

CWP-8073-2025 Date of decision : 24.08.2026 ITED .....Petitio , LUDHIANA AND OTHERS .....Responde E DEEPAK SIBAL E SUNISH BINDLISH vocate for the petitioner. ding Counsel nding Counsel e. petitioner seeks to withdraw t file a fresh one on the same cause tion 147A of the Income Tax A h liberty as prayed for. (DEEPAK SIBAL) JUDGE ( SUNISH BINDLISH ) JUDGE o o

6 oner ents this e of Act, SHAMSHER SINGH 2026.08.27 12:17 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →