GAUTAM VERMA vs. INCOME TAX OFFICER AND OTHERS

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CWP/10855/2025HC Punjab & HaryanaPHHC01060299202522 April 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 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 granted the prayer as made by the petitioner. The operative direction was to dismiss the petition as withdrawn with the liberty granted. No specific finding was made on the merits of the challenge to Section 147A, as the petition was withdrawn.

What were the facts?

The petitioner, Vandana Yadav, filed a writ petition (WP-10855-2025) before the Punjab and Haryana High Court. The petition challenged an order or action by the Income Tax Department. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. The respondents were the Income Tax Officer and others. The case was heard by a bench comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish. The date of decision was August 31, 2026.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, specifically to challenge Section 147A of the Income Tax Act, 1961. Assessee's Contention: The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, including the challenge to Section 147A of the Income Tax Act, 1961. The petitioner's counsel requested this liberty. Revenue's Contention: The judgment does not record any specific argument or contention from the revenue regarding the withdrawal of the petition or the liberty sought by the petitioner.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

247 247 247 247 IN IN IN IN GAUTAM VE GAUTAM VE GAUTAM VE GAUTAM VE 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

31.

08 31.08 31.08 31.08.2026 .2026 .2026 .2026 Vandana yadav

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

ERMA ERMA ERMA ERMA

VERSUS VERSUS VERSUS VERSUS X OFFICER AND X OFFICER AND X OFFICER AND X OFFICER AND OTHERS OTHERS OTHERS 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. Varun Issar, Sr. Standing Coun s. Nikita Garg, Jr. Standing Coun 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-10855 10855 10855 10855-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of 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. nsel with nsel, 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 BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH) (SUNISH BINDLISH)

JUDGE JUDGE JUDGE JUDGE es/No es/No n s VANDANA YADAV 2026.09.02 19:54 I attest to the accuracy and integrity of this document

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