AMRINDER SINGH vs. INCOME TAX OFFICER AND OTHERS

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CWP/24247/2024HC Punjab & HaryanaPHHC01127397202420 September 2024Author: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) decided to allow the petitioner's request to withdraw the writ petition. The court reasoned that the petitioner sought to withdraw the petition and was granted liberty to file a fresh one. The court also granted the petitioner the liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The operative direction was that the petition was dismissed as withdrawn with the liberty granted as prayed for. No specific issue was left undecided; the entire petition was disposed of based on the withdrawal request.

What were the facts?

The petitioner, Amrinder Singh, filed a writ petition (WP-24247-2024) 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 order under challenge are not explicitly detailed in the provided text. The procedural history indicates that the petitioner's counsel sought permission to withdraw the petition. The court granted liberty to the petitioner to file a fresh petition on the same cause of action, also allowing them to challenge Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ petition. (Mixed question of law and fact, turning on the petitioner's right to withdraw and the court's discretion). 2. Whether the petitioner should be granted liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. (Mixed question of law and fact, turning on the court's power to grant such liberty). Assessee's Contention: The petitioner, through their learned counsel, sought to withdraw the petition. The petitioner also requested liberty to file a fresh petition on the same cause of action and to challenge Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the respondents (Income Tax Officer and others).

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

234 234 234 234

IN T IN T IN T IN T

AMRINDER S AMRINDER S AMRINDER S AMRINDER S INCOME TAX INCOME TAX INCOME TAX INCOME TAX

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

1.

Le with liberty to also to challeng

2.

Di

09.

09 09.09 09.09 09.09.2026 .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

SINGH SINGH SINGH SINGH

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. Rohit Kaura, Advocate, for the *** 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

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-24247 24247 24247 24247-2024 2024 2024 2024 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 09.09. 09.09. 09.09. 09.09.2026 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 petitioner. 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 2026.09.11 11:37 I attest to the accuracy and integrity of this document

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