AAYUSH BANSAL vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/24235/2024HC Punjab & HaryanaPHHC01127666202420 September 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 the petitioner liberty to file a fresh petition on the same cause of action. Furthermore, the petitioner was granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The operative direction was to dismiss the present petition as withdrawn with the liberty as prayed for. The judgment did not delve into the merits of the challenge to Section 147A, as the petition was withdrawn.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-24235-2024) before the High Court of Punjab and Haryana. The petition was filed against the Income Tax Officer and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action. The petitioner also sought permission to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The High Court considered the request for withdrawal and the liberty to file a fresh petition.

What were the issues?

1. Whether the petitioner should be granted permission to withdraw the present writ petition (WP-24235-2024). 2. Whether the petitioner should be granted liberty to file a fresh writ petition on the same cause of action. 3. Whether the petitioner should be granted liberty to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. Assessee's Contention: The petitioner, through her learned counsel, sought to withdraw the petition with liberty to file a fresh one 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 revenue's side 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

260 260 260 260

IN T IN T IN T IN T AAYUSH BA AAYUSH BA AAYUSH BA AAYUSH BA 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

01.

09 01.09 01.09 01.09.2026 .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

NSAL NSAL NSAL NSAL

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-24235 24235 24235 24235-2024 2024 2024 2024 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 01.09. 01.09. 01.09. 01.09.2026 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 2026.09.03 16:30 I attest to the accuracy and integrity of this document

More judgments on Section 147A

All 31 judgments and leading authorities on Section 147A →

Latest GST High Court judgments

Search GST case law →