KULWANT SINGH PAUL vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/2600/2025HC Punjab & HaryanaPHHC01015169202530 January 2025Author: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 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 The court did not delve into the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the liberty as prayed for.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, Kulwant Singh Paul, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Jalandhar, and others. The petitioner sought to withdraw the petition. The court was informed that the petitioner intended to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income-tax Act, 1961, in the new petition. The assessment year(s) and the specific order or action under challenge are not detailed in the provided text. The amount in dispute is also not stated.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition (CWP-2600-2025) 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. No specific authorities or precedents were cited for this request. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the withdrawal request.

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. 114

CWP-2600-2025 Date of decision : 31.08.2026

Kulwant Singh Paul

.…. 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 : Ms. Ubhai Bharti Gupta, Advocate, for the petitioner (through VC).

Mr. Vidul Kapoor, Junior Standing Counsel, for Mr. Ranvijay Singh, Senior 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

31.08.

2026

[SUNISH BINDLISH] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

SHAMSHER SINGH 2026.09.02 17:04 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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