VIRENDER KUMAR vs. INCOME TAX OFFICER

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CWP/935/2025HC Punjab & HaryanaPHHC01005971202516 January 2025Author: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana dismissed the writ petition in default. The Court noted that this was the second consecutive occasion where no one appeared for the petitioner. The Court also mentioned that the petitioner had been duly informed about the listing of the matter through a previous order dated 10.04.2026, which was a remand by the Supreme Court. An amendment application had been filed to include a challenge to the vires of Section 147A of the Income Tax Act, 1961. Since the petitioner was absent, the Court proceeded to dismiss the petition. No decision was made on the merits of the challenge to Section 147A.

What were the facts?

This is a writ petition filed before the High Court of Punjab and Haryana. The petitioner, Virender K, is challenging the vires of Section 147A of the Income Tax Act, 1961. The matter has been listed for the second consecutive occasion, and no one has appeared for the petitioner. The Court notes that the petitioner was informed about the listing through an order dated 10.04.2026, which was a remand by the Supreme Court. An amendment application was also filed to include the challenge to Section 147A.

What were the issues?

1. Whether the challenge to the vires of Section 147A of the Income Tax Act, 1961, is maintainable? (Question of law) Assessee's Contention: The petitioner seeks to challenge the constitutional validity of Section 147A of the Income Tax Act, 1961. No specific arguments are recorded in the judgment regarding the grounds for this challenge. Revenue's Contention: No arguments are recorded for the respondents-Income Tax Department.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

200 200 200 200

IN T IN T IN T IN T VIRENDER K VIRENDER K VIRENDER K VIRENDER K INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : No M M M for

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Th the petitioner a counsel for the matter after rem

2.

No challenge to the 3. Di

24.

08 24.08 24.08 24.08.2026 .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

KUMAR KUMAR KUMAR KUMAR

VERSUS VERSUS VERSUS VERSUS X OFFICER X OFFICER X OFFICER X OFFICER AND OTHERS AND OTHERS AND OTHERS 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 one for the petitioner. r. Varun Issar, Sr. Standing Coun s. Pridhi Sandhu, Jr. Standing Co 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) his is the second consecutive o and this is in spite of the fact t e petitioner has been duly inform mand by the Supreme Court thro o amendment application has e vires of Section 147A of the In ismissed in default.

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

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-935 935 935 935-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 24.08. 24.08. 24.08. 24.08.2026 2026 2026 2026

...PETITIONER(S) ...PETITIONER(S) ...PETITIONER(S) ...PETITIONER(S) ...RESPONDENT(S) ...RESPONDENT(S) ...RESPONDENT(S) ...RESPONDENT(S) PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH nsel, ounsel, and nsel, epartment. ccasion when none appears for that as per office report, learned med with regard to listing of this ough order dated 10.04.2026. also been filed to include the ncome Tax Act, 1961. (DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL DEEPAK SIBAL)

JUDGE JUDGE JUDGE JUDGE (SUNISH (SUNISH (SUNISH (SUNISH BINDLISH) BINDLISH) BINDLISH) BINDLISH)

JUDGE JUDGE JUDGE JUDGE es/No es/No r d s e VANDANA YADAV 2026.08.26 12:50 I attest to the accuracy and integrity of this document

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