DEEPAK MANGLA vs. ASSISTANT COMMISSIONER OF INCOME TAX AND OTHERS

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CWP/32271/2024HC Punjab & HaryanaPHHC01167015202417 December 2024Bench: 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 liberty to the petitioner to file a fresh petition on the same cause of action. The petitioner was also permitted to challenge Section 147A of the Income Tax Act, 1961, in the fresh petition. The court's decision was based on the petitioner's expressed desire to withdraw and refile, with no opposition recorded from the revenue. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

What were the facts?

The petitioner, Deepak Mahajan, sought to withdraw a writ petition filed before the High Court of Punjab and Haryana. The petition was filed against the Commissioner of Income Tax and others. The petitioner requested permission 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 court granted the request to withdraw the petition.

What were the issues?

1. Whether the petitioner should be allowed to withdraw the writ 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. Assessee's Contention: The petitioner, through their 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 records no specific contention from the respondents (Income Tax Department) regarding the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 147A

AI-generated summary — verify with the full judgment below

236 236 236 236

IN T IN T IN T IN T DEEPAK MA DEEPAK MA DEEPAK MA DEEPAK MA ASSISTANT ASSISTANT ASSISTANT ASSISTANT

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : 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

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

NGLA NGLA NGLA NGLA

VERSUS VERSUS VERSUS VERSUS COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM COMMISSIONER OF INCOM

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. Nikhil Goyal, Advocate, for th 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

AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H WP WP WP WP-32271 32271 32271 32271-2024 2024 2024 2024 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 ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS ME TAX AND OTHERS

...RESPONDENTS ...RESPONDENTS ...RESPONDENTS ...RESPONDENTS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH he 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. (DE DE DE DEEPAK SIBAL EPAK SIBAL EPAK SIBAL EPAK 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 20:00 I attest to the accuracy and integrity of this document

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