1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-31993-2025 Date of decision: 14.07.2026 Sr. No.110 Manmohan Singh …..Petitioner VERSUS Union of India and Ors. ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Mukesh Pandey, Advocate for the petitioner. (through V.C.) Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for the respondent(s)-Income Tax Department. ***** 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 Dismissed as withdrawn with liberty as prayed for.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 (RUPINDERJIT CHAHAL) JUDGE 14.07.2026 puneet i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No PUNEET SHARMA 2026.07.16 10.12 I attest to the accuracy and authenticity of this order/judgment