OPEN DOOR WELFARE SOCIETY vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/13769/2025HC Punjab & HaryanaPHHC01075485202514 May 2025Author: MR. JUSTICE ANUPINDER SINGH GREWAL,MR. JUSTICE DEEPAK MANCHANDA1 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 Mr. Justice Sunish Bindlish, decided to allow the petitioner's request. The Court held that the petition should be dismissed as withdrawn. Crucially, the Court granted the petitioner the liberty 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 reasoning for this decision is based on the petitioner's request and the Court's discretion to grant such liberty. No findings were made on the merits of the case, as the petition was withdrawn.

What were the facts?

The petitioner, Open Door Welfare Society, filed a writ petition (CWP-13769-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Jalandhar, and others. The petition was filed challenging certain actions or orders of the Income Tax Department. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history leading to this specific 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 one on the same cause of action and to challenge Section 147A of the Income-tax Act, 1961? Assessee's Contention: 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 authorities or precedents were cited for this request. Revenue's Contention: The judgment records no specific argument from the respondents (Income Tax Department).

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. 122

CWP-13769-2025 Date of decision : 27.08.2026

Open Door Welfare Society

.…. Petitioner Versus Deputy Commissioner of Income Tax,

Jalandhar and others

..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Mr. Rohit Kaura, Advocate, for the petitioner (through VC).

Mr. Varun Issar, Senior Standing Counsel, Ms. Pridhi Sandhu, Junior Standing Counsel Ms. Nikita Garg, Junior Standing Counsel

for the respondent(s)-Income Tax Department.

* * * * * 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

27.08.

2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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