DIAMOND RESORTS PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/16263/2025HC Punjab & HaryanaPHHC01088027202529 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 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. This liberty extended to challenging Section 147A of the Income Tax Act, 1961. The petition was dismissed as withdrawn with the liberty granted as prayed for. No decision was made on the merits of the case or the validity of Section 147A.

What were the facts?

The petitioner, Diamond Resorts Private Limited, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Deputy Commissioner of Income Tax and others. The petitioner sought to withdraw the petition with liberty to file a fresh one on the same cause of action, also challenging Section 147A of the Income Tax Act, 1961. The court granted the dismissal as withdrawn with liberty as prayed for.

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, including challenging Section 147A of the Income Tax Act, 1961? Assessee's Contention: The assessee (petitioner) 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: The judgment records no specific argument from the revenue 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

135 135 135 135

IN T IN T IN T IN T

DIAMOND R DIAMOND R DIAMOND R DIAMOND R DEPUTY COM DEPUTY COM DEPUTY COM DEPUTY COM

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M

(T M M M for

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB 1.

Le with liberty to also to challeng 2.

03.09 03.09 03.09 03.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT THE HIGH COURT THE HIGH COURT THE HIGH COURT OF PUNJA OF PUNJA OF PUNJA OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

CW CW CW CW Da Da Da Da

RESORTS PRIVATE LIMITED RESORTS PRIVATE LIMITED RESORTS PRIVATE LIMITED RESORTS PRIVATE LIMITED VERSUS VERSUS VERSUS VERSUS MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T MMISSIONER OF INCOME T

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 Through VC) Mr. 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

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-16263 16263 16263 16263-2025 2025 2025 2025 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 03.09. 03.09. 03.09. 03.09.2026 2026 2026 2026 D

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER TAX AND OTHERS TAX AND OTHERS TAX AND OTHERS TAX AND OTHERS

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL AK SIBAL AK SIBAL AK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH e petitioner. nsel with 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 2026.09.07 10:31 I attest to the accuracy and integrity of this document

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