IN THE HIGH COURT OF PUNJAB & HARYANA (Sr. No.112 ) ROOP LAL JAIN HUF UNION OF INDIA AND OTHERS CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL Present : DEEPAK SIBAL, J. (1) petition with liberty to the action as also to challenge therein Section 147A of the Income 1961. (2) 26.08.202 shamsher Whether speaking/reasoned : Yes / No Whether reportable IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ROOP LAL JAIN HUF Versus UNION OF INDIA AND OTHERS CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE Mr. Rahul, Advocate for Mr. Anurag Sharma, Advocate for the petitioner. Mr. Ranvijay Singh, Senior Standing Counsel Mr. Vidul Kapoor, Junior Standing Counsel for the respondent(s)-Income Tax Department. * * * 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to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Dismissed as withdrawn with liberty as prayed for. .2026 Whether speaking/reasoned : Yes / No Whether reportable : Yes / No IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-6174-2025 Date of decision : 26.08.2026 .....Petitioner .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL JUSTICE SUNISH BINDLISH Mr. Anurag Sharma, Advocate for the petitioner. Singh, Senior Standing Counsel oor, Junior Standing Counsel Income Tax Department. Learned counsel for the petitioner seeks to withdraw this petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income-tax Act, Dismissed as withdrawn with liberty as prayed for. ( DEEPAK SIBAL ) JUDGE ( SUNISH BINDLISH ) JUDGE Whether speaking/reasoned : Yes / No : Yes / No Date of decision : 26.08.2026 .....Petitioner .....Respondents Learned counsel for the petitioner seeks to withdraw this petitioner to file a fresh one on the same cause of ax Act, SHAMSHER SINGH 2026.09.01 09:10 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh