CWP-23418-2024 (O&M) 229 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-23418-2024 (O&M) Date of decision : 26.08.2026 Kuldeep Singh Rana ...Petitioner Versus Income Tax Officer, Ward 6(1), Chandigarh and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr.B.M.Monga, Advocate for the petitioner. (through V.C.). Ms. Urvashi Dhugga, Sr. Standing Counsel, Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondents. DEEPAK SIBAL, J.(Oral) 1. 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 Dismissed as withdrawn with liberty as prayed for.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 (SUNISH BINDLISH) JUDGE 26.08.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No -1- HARISH KUMAR 2026.08.31 15:04 I attest to the accuracy and integrity of this document