ARBINDOO SOOD vs. INCOME TAX OFFICER AND OTHERS

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CWP/8861/2026HC Punjab & HaryanaPHHC01048310202609 April 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the petitioner's request to withdraw the writ petition is granted. The court allowed the withdrawal with liberty to the petitioner to file a fresh petition on the same cause of action. This liberty specifically includes the right to challenge Section 147A of the Income Tax Act, 1961, in the new petition. The reasoning for this decision is based on the petitioner's request and the court's discretion to permit such withdrawals with liberty. The operative direction is that the present petition is dismissed as withdrawn with the aforementioned liberty. No specific issue regarding the merits of the challenge to Section 147A was decided.

What were the facts?

The petitioner, Arbindoo So, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer, Ludhiana, and others. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The procedural history indicates that the petitioner's counsel sought to withdraw the petition. The court granted this request with liberty to the petitioner to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner is entitled to withdraw the present writ petition with liberty to file a fresh petition on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961? (Question of procedure/practice). Assessee's Contention: The learned counsel for the petitioner sought to withdraw the petition with liberty to file a fresh petition on the same cause of action, also to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: No specific argument or contention is recorded for the revenue in the provided judgment text.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

IN THE

Sr. No. 188 Arbindoo So Income Tax O

CORAM :

Present :

DEEPAK SIB

1.

L with liberty t also to challe 2. D

09.04.2026 shamsher

HIGH COURT OF PUNJAB & HA od

Versus Officer, Ludhiana and others HON'BLE MR. JUSTICE DEEP HON'BLE MS. JUSTICE LAPI

Mr. V. B. Gupta, Advocate, for

Mr. Ranvijay Singh, Senior Stan Mr. Vidul Kapoor, Junior Stand for the Income Tax Department. * * * * * BAL, J. (Oral) Learned counsel for the petition to the petitioner to file a fresh o enge therein Section 147A of the Dismissed as withdrawn with lib

Whether speaking/reasoned : Whether reportable : ARYANA AT CHANDIGARH CWP-8861-202 Date of decision : 09.04.20

.…. Petition ..... Responden PAK SIBAL TA BANERJI the petitioner. nding Counsel, with ing Counsel, . ner seeks to withdraw this petiti one on the same cause of action e Income Tax Act, 1961. berty as prayed for. [DEEPAK SIBAL

JUDGE [LAPITA BANER JUDGE Yes / No Yes / No

26 026 ner nts ion as L] JI] SHAMSHER SINGH 2026.04.16 17:09 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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