IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 218 (32) CWP-36864-2025 Date of decision : 21.05.2026 Arun Garg .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Navdeep Monga, Advocate, for the petitioner. Ms. Gauri Neo Rampal, Advocate, for the revenue (appeared through video conferencing). * * * * * 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 Dismissed as withdrawn with liberty as prayed for.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 21.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.22 16:47 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh