SUNIL NAYYAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/17862/2025HC Punjab & HaryanaPHHC01095642202503 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 with liberty to file a fresh one on the same cause of action. The court also granted the petitioner the liberty to challenge Section 147A of the Income Tax Act, 1961 in the fresh petition. The petition was dismissed as withdrawn with liberty as prayed for. The court did not delve into the merits of the case or the validity of Section 147A, as the matter was disposed of based on the petitioner's request for withdrawal.

What were the facts?

The petitioner, Sunil Nayyar, filed a writ petition (WP-17862-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Income Tax Officer and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. The petitioner also sought liberty to challenge Section 147A of the Income Tax Act, 1961. The High Court, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, heard the matter on 03.09.2026.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to file a fresh petition on the same cause of action. 2. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961 in the fresh petition. Assessee's Contention: The petitioner, through Ms. Ubhai Bharti Gupta, Advocate, sought to withdraw the petition with liberty to file a fresh one on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific contention from the revenue.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

140 140 140 140

IN T IN T IN T IN T

SUNIL NAYY SUNIL NAYY SUNIL NAYY SUNIL NAYY INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

(T **

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

YAR YAR YAR YAR

VERSUS VERSUS VERSUS VERSUS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS X OFFICER AND OTHERS ON'BLE MR ON'BLE MR ON'BLE MR ON'BLE MR. JUSTICE . JUSTICE . JUSTICE . 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) *** 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-17862 17862 17862 17862-2025 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. 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 BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH)

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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