VIKAS SINGLA vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/11708/2025HC Punjab & HaryanaPHHC01065050202507 May 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh decided to dismiss the petition as withdrawn. The court granted the petitioner the liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted the liberty to challenge Section 147A of the Income-tax Act, 1961, in the fresh petition. The court's decision was based on the oral request made by the learned counsel for the petitioner. No findings were made on the merits of the case, as the petition was withdrawn. The operative direction was the dismissal of the petition with liberty as prayed for.

What were the facts?

The petitioner, Vikas Singla, filed a writ petition (CWP-11708-2025) before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Assistant Commissioner of Income Tax, Faridabad, and others. The petitioner sought to withdraw the petition. The specific assessment year(s) and the exact nature of the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the petitioner's request to withdraw the current petition.

What were the issues?

1. Whether the petitioner is permitted 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? (Question of procedure and liberty). 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 revenue's side regarding the withdrawal or the liberty sought. The revenue was represented by Senior Standing Counsel and Junior Standing Counsels.

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. 119

CWP-11708-2025 Date of decision : 27.08.2026

Vikas Singla

.…. Petitioner Versus Assistant Commissioner of Income Tax, Faridabad and others ..... Respondents

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MR. JUSTICE SUNISH BINDLISH

Present : Ms. Ruby, Advocate, for Mr. Nikhil Goyal, Advocate, for the petitioner.

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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