IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 113 CWP-39497-2025 Date of decision : 16.04.2026 Karam Singh .…. Petitioner Versus Income Tax Officer, Patiala and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Rishabh Kapoor, Advocate, for the petitioner. Mr. Rana Gurtej Singh, Advocate, for the revenue. * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 16.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.17 10:08 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh