Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 15 July 2026

Case Overview

  • Petitioner: Forest Hill Resort Private Limited (Sr. No.108)
  • Respondents: Joint Commissioner of Income Tax, Central Circle 1, Chandigarh & Others
  • Proceedings: Petition CWP-4841-2026 filed to challenge Section 147A of the Income Tax Act, 1961 concerning tax assessment.
  • Counsel: petitioner represented by Mr. Rochak Singla, Advocate (through V.C.); respondents represented by Mr. Ranvijay Singh, Sr. Standing Counsel and Mr. Vidul Kapoor, Jr. Standing Counsel.
  • Bench: Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal.

Final Outcome

  • The Court dismissed the petition as withdrawn, granting the petitioner liberty to file a fresh petition on the same cause of action.

Topics: Tax Litigation, Income Tax Act