P.D. AGGARWAL ENGINEERS AND CONTRACTOR vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA AND ANOTHER

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CWP/9928/2025HC Punjab & HaryanaPHHC01056002202503 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 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 The court did not decide the merits of the case, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.

What were the facts?

The petitioner, P.D. Aggarwal Engineers and Contractor, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Principal Commissioner of Income Tax (Central) Ludhiana and another authority. The writ petition was filed challenging certain actions or orders of the revenue. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed.

What were the issues?

1. Whether the petitioner is entitled 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. The petitioner's counsel 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 revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

CWP-9928-2025 (O&M) 124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-9928-2025 (O&M) Date of decision : 03.09.2026 P.D. Aggarwal Engineers and Contractor ...Petitioner Versus Principal Commissioner of Income Tax (Central) Ludhiana and another ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr.Prabhpreet Singh, Advocate for Mr. Alok Mittal, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel and Ms. Pridhi Sandhu, Jr. Standing Counsel and Ms. Nikita Garg, Advocate for the respondents. 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 (SUNISH BINDLISH) JUDGE 03.09.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No

-1- HARISH KUMAR 2026.09.07 11:56 I attest to the accuracy and integrity of this document

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