This judgment dismisses a writ petition (CWP-13021-2025) withdrawn by the petitioner with liberty to file a fresh petition challenging Section 147A of the Income Tax Act, 1961.
Petition dismissed as withdrawn with liberty to file a fresh one challenging Section 147A of the Income Tax Act, 1961.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CWP-13021-2025 (O&M)
128
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-13021-2025 (O&M) Date of decision : 03.09.2026
Pooja Puri
...Petitioner
Versus
Income Tax Officer, Ward 2, Ambala and others
...Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Mr. Umang Goyal, Advocate for the petitioner.
Mr. Saurabh Kapoor, Sr. Standing Counsel and Mr. Rana Gurtej Singh, Advocate for the respondents.
DEEPAK SIBAL, J.(Oral)
(DEEPAK SIBAL)
JUDGE
(SUNISH BINDLISH) JUDGE
03.09.2026
Harish Kumar
| Whether speaking / reasoned: |
Yes | No |
|---|---|---|
| Whether Reportable : | Yes | No |
HARISH KUMAR 2026.09.07 11:56 I attest to the accuracy and integrity of this document
-1-
1 provisions across 1 enactments
Pooja Puri
Income Tax Officer, Ward 2, Ambala
DEEPAK SIBAL
SUNISH BINDLISH
As recorded by the court registry
3 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
