IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No.117 (1) CWP No. 23961 of 2025 Date of decision: 13.07.2026 Bhupinder Singh .....Petitioner Versus Union of India and others .....Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. Armaan Cajla, Advocate for the petitioner. Mr. Saurabh Kapoor, Senior Standing Counsel and Mr. Rana Gurtej Singh, Junior Standing Counsel for the respondent(s). * * * 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 (2) Dismissed as withdrawn with liberty as prayed for.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 13.07.2026 ( RUPINDERJIT CHAHAL ) sunil yadav JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SUNIL YADAV 2026.07.14 17:48 I attest to the accuracy and authenticity of this order. Chandigarh