CWP-19310-2024 217 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19310-2024 (O&M) Date of decision : 27.08.2026 Pradeep Kumar Garg ...Petitioner Versus Union of India and another ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Prateek Gupta, Advocate for the petitioner, Mr. Pranshul Goyal, Advocate and Ms. Riya Mukherjee, Advocate for the petitioner. DEEPAK SIBAL, J. 1. Learned counsel for the petitioner submits that with regard to the issue raised in this petition as also challenge to Section 147A of the Income Tax Act, 1961, the petitioner has already filed another petition being CWP-25795-2026 and therefore, he be permitted to withdraw this petition with liberty to pursue CWP-25795-2026. 2. Dismissed as withdrawn with liberty as prayed for. (DEEPAK SIBAL) JUDGE (SUNISH BINDLISH) JUDGE 27.08.2026 Harish Kumar Whether speaking / reasoned : Yes No Whether Reportable : Yes No -1- HARISH KUMAR 2026.08.31 14:41 I attest to the accuracy and integrity of this document