VIKAS JAIN vs. INCOME TAX OFFICER AND OTHERS

PDF · subscribers
CWP/21651/2024HC Punjab & HaryanaPHHC01100867202431 August 2024Author: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE RITU TAGORE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish, considered the request of the petitioner. The Court allowed the petitioner to withdraw the writ petition. Crucially, the Court granted liberty to the petitioner to file a fresh petition on the same cause of action. Furthermore, the Court explicitly permitted the petitioner to challenge Section 147A of the Income Tax Act, 1961 in the fresh petition. The operative direction was to dismiss the petition as withdrawn with the aforementioned liberties granted.

What were the facts?

The petitioner, Vikas Jain, filed a writ petition before the High Court of Punjab and Haryana. The petition was 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 to challenge Section 147A of the Income Tax Act, 1961. The High Court, by its order dated 01.09.2026, dismissed the petition as withdrawn with liberty to the petitioner to file a fresh petition on the same cause of action and also to challenge Section 147A of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file a fresh petition on the same cause of action, and also to challenge Section 147A of the Income Tax Act, 1961? (Question of procedure and statutory interpretation) Assessee's Contention: The petitioner, through their learned counsel, 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. Revenue's Contention: No specific contention is recorded for the revenue in the provided judgment text.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

252 252 252 252

IN T IN T IN T IN T VIKAS JAIN VIKAS JAIN VIKAS JAIN VIKAS JAIN 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 THE THE THE HIGH COURT OF PUNJA HIGH COURT OF PUNJA HIGH COURT OF PUNJA HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

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. ON’BLE MR. ON’BLE MR. ON’BLE MR. JUSTICE SUNI JUSTICE SUNI JUSTICE SUNI 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-21651 21651 21651 21651-2024 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 →

Recent GST High Court judgments

Search GST case law →