SANDHYA SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/9517/2025HC Punjab & HaryanaPHHC01052529202503 April 2025Author: MR. JUSTICE ARUN PALLI,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's decision was based on the petitioner's request and the absence of any objection or recorded argument from the revenue. The operative direction was to dismiss the petition as withdrawn with the granted liberty. No specific finding was made on the merits of the challenge to Section 147A or any other aspect of the original petition.

What were the facts?

The petitioner, Sandhya SI, filed a writ petition (WP-9517-2025) 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, including any monetary amount, are not recorded in the judgment. 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 were 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 one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961? (Question of procedure and liberty). Assessee's Contention: The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, including challenging Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal 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

243 243 243 243 IN IN IN IN SANDHYA SI SANDHYA SI SANDHYA SI SANDHYA SI INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M 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

INGH INGH INGH INGH

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 s. Urvashi Dhugga, Sr. Standing r. Vaibhav Gupta, Jr. Standing C s. Kavita, Advocate, 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-9517 9517 9517 9517-2025 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.

g Counsel with Counsel and 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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