# INDIAN TRACTOR COMPANY vs UNION OF INDIA AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-05-21
Citation: CWP 35767/2025
Petitioner: INDIAN TRACTOR COMPANY
Respondent: UNION OF INDIA AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=35767&case_year=2025&order_date=2026-05-21&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-35767-2025 Date of Decision:21.05.2026 M/s Indian Tractor Company ..... Petitioner Versus Union of India and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present:- Mr. Prince Goyal, Advocate for the petitioner. Mr. Saruabh Kapoor, Sr. Standing Counsel for the respondents. ***** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner seeks to withdraw this petition with liberty to the petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Tax Act, 1961. 2. Dismissed as withdrawn with liberty as prayed for. [DEEPAK SIBAL] JUDGE [LAPITA BANERJI] 21.05.2026 JUDGE Prince Whether speaking/reasoned: Yes/No Whether reportable: Yes/No PRINCE SAINI 2026.05.22 15:46 I attest to the accuracy and integrity of this document

https://niyam.ai/judgements/high-court/2026/may/indian-tractor-company-vs-union-of-india-and-others