CHAKSHU SAGGAR vs. INCOME TAX OFFICER AND OTHERS

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CWP/13725/2025HC Punjab & HaryanaPHHC01075970202526 May 2025Author: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the writ petition as withdrawn. The court granted the petitioner, Chakshu SA, liberty to file a fresh petition on the same cause of action. This liberty specifically included the right to challenge Section 147A of the Income Tax Act, 1961. The court's decision was based on the petitioner's request to withdraw and the subsequent grant of liberty. No decision was made on the merits of the challenge to Section 147A.

What were the facts?

The petitioner, Chakshu SA, filed a writ petition (WP-13725-2025) 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, also challenging Section 147A of the Income Tax Act, 1961. The court granted this liberty.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, including a challenge to Section 147A of the Income Tax Act, 1961? (Question of law and fact). Assessee's contention: The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, specifically mentioning the liberty to challenge Section 147A of the Income Tax Act, 1961. Revenue's contention: No specific contention is recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

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CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

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N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

AGGAR AGGAR AGGAR AGGAR

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. Vidul Kapoor, Jr. Standing Co Mr. Ranvijay Singh, Sr. Standing C 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

NJAB AND HARYANA NJAB AND HARYANA NJAB AND HARYANA NJAB AND HARYANA H WP WP WP WP-13725 13725 13725 13725-2025 2025 2025 2025 ate of ate of ate of ate of Decision : Decision : Decision : Decision : 31.08. 31.08. 31.08. 31.08.2026 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. ounsel for Counsel, Department. 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 2026.09.01 10:41 I attest to the accuracy and integrity of this document

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