SHRI GURU SINGH SABHA vs. INCOME TAX OFFICER AND OTHERS

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CWP/27820/2024HC Punjab & HaryanaPHHC01139690202416 October 2024Author: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the petitioner's request to withdraw the writ petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action. Furthermore, the court permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The petition was dismissed as withdrawn with the liberty as prayed for. No specific findings were made on the merits of the challenge to Section 147A, as the petition was withdrawn before any substantive adjudication.

What were the facts?

The petitioner, Shri Guru Singh Sabha, filed a writ petition before the High Court of Punjab and Haryana. 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. The petitioner also sought to challenge Section 147A of the Income Tax Act, 1961. The respondents are the Income Tax Officer and others. The case was heard by the Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish.

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. 2. Whether the petitioner is permitted to challenge Section 147A of the Income Tax Act, 1961. The petitioner, through their counsel Mr. Nikhil Goyal, 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. The revenue, represented by Mr. Varun Issar, Sr. Standing Counsel, Ms. Pridhi Sandhu, Jr. Standing Counsel, and Ms. Nikita Garg, Jr. Standing Counsel, did not record any specific arguments against the withdrawal.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

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SINGH SABHA SINGH SABHA SINGH SABHA SINGH SABHA

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 Mr. Nikhil Goyal, Advocate, r the petitioner(s). 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) 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 GARH GARH GARH GARH WP WP WP WP-27820 27820 27820 27820-2024 2024 2024 2024 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. 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 2026.08.26 12:50 I attest to the accuracy and integrity of this document

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