JINDAL RICE AND GENERAL MILLS vs. CENTRAL BOARD OF DIRECT TAXES AND ORS

PDF · subscribers
CWP/8686/2026HC Punjab & HaryanaPHHC01047167202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Lapita Banerji, dismissed the petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961, as prayed for by the petitioner's counsel. The court did not delve into the merits of the case or the validity of Section 147A, as the petition was disposed of based on the withdrawal request. The operative direction was to dismiss the petition as withdrawn with the specified liberty.

What were the facts?

The petitioner, Jindal Rice & General Mills, filed a writ petition (CWP No. 8686 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Central Board of Direct Taxes and others. The petition was filed on an unspecified date prior to the decision date of April 9, 2026. 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.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh petition 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. Revenue's Contention: The judgment records no specific argument from the respondent-revenue 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 HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

( Sr. No. 185 )

CWP No. 8686 of 2026

Date of decision: 09.04.2026

Jindal Rice & General Mills .....Petitioner

Versus Central Board of Direct Taxes and others .....Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE LAPITA BANERJI

Present : Mr. Sachin Bhardwaj, Advocate for the petitioner. Mr. Akshay Mittal, Advocate for the respondent-revenue.

* * *

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

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Recent GST High Court judgments

Search GST case law →