IN THE HIGH COURT OF PUNJAB & HARYANA (Sr. No.111 ) PARMOD KUMAR GUPTA HUF UNION OF INDIA AND OTHERS CORAM : Present : DEEPAK SIBAL, J. (1) 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 1961. (2) 26.08.202 shamsher Whether speaking/reasoned : Yes / No Whether reportable IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH PARMOD KUMAR GUPTA 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. Ms. Gauri Neo Rampal, Senior Standing Counsel for the respondent(s)-Income Tax Department. (appeared through VC). * * * 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petitioner to file a fresh one on the same cause of action as also to challenge therein Section 147A of Dismissed as withdrawn with liberty as prayed for.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-5067-2025 Date of decision : 26.08.2026 .....Petitioner .....Respondents HON'BLE MR. JUSTICE DEEPAK SIBAL JUSTICE SUNISH BINDLISH Mr. Anurag Sharma, Advocate for the petitioner. Ms. Gauri Neo Rampal, Senior Standing Counsel Income Tax Department. 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a fresh one on the same cause of action as also to challenge therein Section 147A of the Income-tax Act, Dismissed as withdrawn with liberty as prayed for.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 petition with liberty to the 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