IN THE HIGH COURT OF PUNJAB & HARYANA (Sr. No.123 ) M/S OSWAL PLYWOOD PRODUCTS PR COMMISSIONER OF INCOME TAX AND ANOTHER CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL 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 the Income 1961. (2) 26.08.202 shamsher Whether speaking/reasoned : Yes / No Whether reportable IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH M/S OSWAL PLYWOOD PRODUCTS Versus PR COMMISSIONER OF INCOME TAX AND ANOTHER CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MR. JUSTICE Mr. Rishabh Kapoor, 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 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to file a fresh one on the same cause of action as also to challenge therein Section 147A of the Income Dismissed as withdrawn with liberty as prayed for.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-18451-2025 Date of decision : 26.08.2026 M/S OSWAL PLYWOOD PRODUCTS .....Petitioner PR COMMISSIONER OF INCOME TAX AND ANOTHER .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL JUSTICE SUNISH BINDLISH Advocate, for the petitioner. Singh, Senior Standing Counsel Mr. Vidul Kapoor, Junior 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a fresh one on the same cause of action as also to challenge therein Section 147A of the Income-tax Act, Dismissed as withdrawn with liberty as prayed for.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 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