DEVESH SHARMA vs. INCOME TAX OFFICER WARD 1(1) FARIDABAD AND OTHERS

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CWP/8408/2026HC Punjab & HaryanaPHHC01044973202609 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. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The court's reasoning was based on the petitioner's explicit request for withdrawal with the specified liberties. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for. No specific findings were made on the merits of any potential issues related to Section 147A, as the petition was withdrawn before adjudication.

What were the facts?

The petitioner, Devesh Sharma, filed a writ petition (CWP No. 8408 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petition was filed on an unspecified date, and the decision was rendered on 09.04.2026. The procedural history indicates that the petitioner sought to withdraw the petition. The specific assessment year(s) and the order or action under challenge, other than the general reference to Section 147A of the Income Tax Act, 1961, are not explicitly detailed in the judgment. The amount in dispute is also not stated.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ 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. 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 and to challenge Section 147A of the Income Tax Act, 1961. No specific legal arguments or precedents were cited in support of this request within the judgment. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the withdrawal request. The Senior Standing Counsel for the respondent(s) was present, but their submissions are not detailed.

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 & HARYANA AT CHANDIGARH

( Sr. No. 179 )

CWP No. 8408 of 2026

Date of decision: 09.04.2026

Devesh Sharma .....Petitioner

Versus Income Tax Officer 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, Senior Standing Counsel for the respondent(s).

* * *

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

09.04.2026

( LAPITA BANERJI ) sunil yadav

JUDGE

Whether speaking/reasoned : Yes / No

Whether reportable : Yes / No SUNIL YADAV 2026.04.17 10:31 I attest to the accuracy and authenticity of this order. Chandigarh

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