Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 08.07.2026

Case Overview

  • Petitioner: Dev InfoCom Private Limited
  • Respondents: Union of India and others
  • Bench: Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal
  • Counsel for Petitioner: Mr. Sandeep Goyal, Senior Advocate, assisted by Ms. Aakriti
  • The petition aimed to challenge the constitutional validity of Section 147A of the Income Tax Act, 1961, alleging that the provision was arbitrary or violative of statutory rights.
  • The petitioner sought permission to withdraw the existing petition and to be allowed to file a fresh petition on the same cause of action.

Final Outcome

  • The Court dismissed the petition as withdrawn, granting the petitioner liberty to file a fresh suit on the same cause of action as prayed for.

Topics: Legal Withdrawal, Taxation Challenge