ACE EARTH MANAGEMENT SOLUTIONS PRIVATE LIMITED AY 2018 TO 19 vs. DEPUTY COMMISSIONER/ ASST COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE CHANDIGARH

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CWP/20168/2025HC Punjab & HaryanaPHHC01109898202518 July 2025Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE LAPITA BANERJI1 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 the liberty to file a fresh petition on the same cause of action. This liberty explicitly extended to challenging Section 147A of the Income Tax Act, 1961. The petition was accordingly dismissed as withdrawn with the liberty as prayed for. The court did not delve into the merits of the case or the validity of Section 147A, as the matter was disposed of on the petitioner's request for withdrawal.

What were the facts?

The petitioner, ACE EARTH MANAGEMENT SOLUTION PRIVATE LIMITED, filed a writ petition before the High Court of Punjab and Haryana. The respondents were the Deputy Commissioner/Assistant 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 The petition was dismissed as withdrawn with liberty as prayed for.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? (Question of procedure and liberty to file fresh proceedings). Assessee's Contention: The petitioner, through its counsel, sought to withdraw the petition with liberty to file a fresh one on the same cause of action, which included challenging Section 147A of the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition 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

142 142 142 142

IN T IN T IN T IN T

ACE ACE ACE ACE EARTH EARTH EARTH EARTH

DEPUTY COM DEPUTY COM DEPUTY COM DEPUTY COM TAX, CENTR TAX, CENTR TAX, CENTR TAX, CENTR

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M 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 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

MANAGEMENT SOLUTION MANAGEMENT SOLUTION MANAGEMENT SOLUTION MANAGEMENT SOLUTION

VERSUS VERSUS VERSUS VERSUS MMISSIONER/ ASST COMM MMISSIONER/ ASST COMM MMISSIONER/ ASST COMM MMISSIONER/ ASST COMM RAL CIRCLE CHANDIGARH RAL CIRCLE CHANDIGARH RAL CIRCLE CHANDIGARH RAL CIRCLE CHANDIGARH

ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE ON’BLE MR. JUSTICE ON’BLE MR. JUSTICE ON’BLE MR. JUSTICE SUNI SUNI SUNI SUNI Mr. Rochak Singla, Advocate and s. Paalki Bhandari, Advocate, fo r. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co 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-20168 20168 20168 20168-2025 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 NS PRIVATE LIMITED NS PRIVATE LIMITED NS PRIVATE LIMITED NS PRIVATE LIMITED

...PETITIONER ...PETITIONER ...PETITIONER ...PETITIONER MISSIONER OF INCOME MISSIONER OF INCOME MISSIONER OF INCOME MISSIONER OF INCOME AND OTHERS AND OTHERS AND OTHERS AND OTHERS

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH or the petitioner. Counsel with unsel, 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 2026.09.08 16:05 I attest to the accuracy and integrity of this document

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