M/S OMAXE INFRASTRUCTURE LTD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE I AND OTHERS

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CWP/15792/2025HC Punjab & HaryanaPHHC01086422202528 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) allowed the withdrawal of the writ petition with liberty to the petitioner to file a fresh petition on the same cause of action. This liberty specifically extends to challenging Section 147A of the Income Tax Act, 1961. The operative direction is that the petition is dismissed as withdrawn with the granted liberty. The court did not decide on the merits of any substantive issue related to the assessment or the challenge to Section 147A, as the petition was withdrawn. The reasoning is based on the assessee's request and the court's discretion to grant such liberty.

What were the facts?

The assessee, M/s Omaxe Infrastructure Ltd., filed a writ petition (WP-15792-2025) before the Punjab and Haryana High Court. The petition challenged an order or action by the Deputy Commissioner of Income Tax, Central Circle-I, Gurugram, and others. The petitioner sought to withdraw the petition with liberty to file a fresh one, also to challenge Section 147A of the Income Tax Act, 1961. The petition was filed by Ms. Shruti Garg, Advocate, for the petitioner, and Mr. Puneet Aggarwal, Advocate, appeared for the respondents-Income Tax Department. The matter was heard by a Coram comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Mr. Justice Sunish Bindlish.

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, including challenging Section 147A of the Income Tax Act, 1961? (Question of procedure and liberty to file fresh proceedings) The assessee argued that they sought to withdraw the petition with liberty to file a fresh one, specifically to challenge Section 147A of the Income Tax Act, 1961. The revenue did not record any specific arguments against this request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

250 250 250 250 IN IN IN IN M/S OMAXE M/S OMAXE M/S OMAXE M/S OMAXE DEPUTY DEPUTY DEPUTY DEPUTY COM COM COM COM GURUGRAM GURUGRAM GURUGRAM GURUGRAM

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M

M fo

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB 1.

Le with liberty to also to challeng 2.

31.08 31.08 31.08 31.08.2026 .2026 .2026 .2026 Vandana yadav

N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN N THE HIGH COURT OF PUN AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

INFRASTRUCTURE LTD INFRASTRUCTURE LTD INFRASTRUCTURE LTD INFRASTRUCTURE LTD VERSUS VERSUS VERSUS VERSUS MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T M 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 Ms. Shruti Garg, Advocate for Mr. Puneet Aggarwal, Advocate, f Through VC) Mr. Vidul Kapoor, Jr. Standing Co Mr. Ranvijay Singh, Sr. Standing C 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 H WP WP WP WP-15792 15792 15792 15792-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 31.08. 31.08. 31.08. 31.08.2026 2026 2026 2026

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER TAX CENTRAL CIRCLE TAX CENTRAL CIRCLE TAX CENTRAL CIRCLE TAX CENTRAL CIRCLE-I, , , ,

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH for the petitioner. ounsel for Counsel, Department. 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 2026.09.02 19:54 I attest to the accuracy and integrity of this document

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