JAYANT BATRA HUF vs. INCOME TAX OFFICER WARD 1 SONEPAT AND OTHERS

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CWP/9768/2026HC Punjab & HaryanaPHHC01053624202609 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 did not decide any substantive issue on merits concerning the original challenge, as the petition was dismissed as withdrawn. No other issues were expressly left undecided.

What were the facts?

The petitioner, Jayant Batra HUF through its Karta Jayant Batra, filed a writ petition (CWP No. 9768 of 2026) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The assessment year(s) are not specified. The petition challenged an order or action, the specifics of which are not detailed, but it involved the Income Tax Act, 1961. The procedural history is limited to the filing of this writ petition.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the present 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. The judgment does not record any specific arguments from 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 & HARYANA AT CHANDIGARH

( Sr. No. 197 )

CWP No. 9768 of 2026

Date of decision: 09.04.2026

Jayant Batra HUF through its Karta Jayant Batra .....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.

* * *

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 10:32 I attest to the accuracy and authenticity of this order. Chandigarh

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