AMIT KUMAR GOYAL vs. INCOME TAX OFFICER AND OTHERS

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CWP/17903/2025HC Punjab & HaryanaPHHC01096513202503 July 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. This liberty also extended to challenging Section 147A of the Income Tax Act, 1961. The court's decision was based on the petitioner's request for withdrawal with specific liberty. No specific findings were made on the merits of the case or the validity of Section 147A, as the petition was dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn with the granted liberty.

What were the facts?

The petitioner, Amit Kumar Goyal, filed a writ petition before the High Court of Punjab and Haryana challenging an order or action by the Income Tax Officer and others. The specific assessment year(s) and the nature of the dispute are not detailed. The procedural history indicates that the petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. The respondents are the Income Tax Department.

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, including challenging Section 147A of the Income Tax Act, 1961? (Mixed question of law and fact, concerning procedural rights and statutory provisions). The petitioner argued that they 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 (respondents) did not record any specific arguments against this request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

141 141 141 141

IN T IN T IN T IN T

AMIT K AMIT K AMIT K AMIT KUMA UMA UMA UMA INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

(T M M for

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

03.

09 03.09 03.09 03.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

AR GOYAL AR GOYAL AR GOYAL AR GOYAL

VERSUS VERSUS VERSUS VERSUS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Ms. Ubhai Bharti Gupta, Advocate Through VC) Mr. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co r the respondents-Income Tax D *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the petitioner the petitioner to file a fresh one ge therein Section 147A of the In ismissed as withdrawn with liber

Whether speaking/reasoned. : Ye Whether Reportable. : Ye

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-17903 17903 17903 17903-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 03.09. 03.09. 03.09. 03.09.2026 2026 2026 2026

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH e, for the petitioner. Counsel with unsel, epartment. r seeks to withdraw this petition e on the same cause of action as ncome Tax Act, 1961. rty as prayed for. (DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)

JUDGE JUDGE JUDGE JUDGE (SUNISH BINDLI (SUNISH BINDLI (SUNISH BINDLI (SUNISH BINDLISH) SH) SH) SH)

JUDGE JUDGE JUDGE JUDGE es/No es/No n s VANDANA YADAV 2026.09.07 10:31 I attest to the accuracy and integrity of this document

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