IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 103 CWP-4800-2025 Date of decision : 20.07.2026 Sat Pal Singh .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present : Mr. G. S. Dhillon, Advocate for the petitioner. Ms. Urvashi Dhugga, Senior Standing Counsel Mr. Vaibhav Gupta, Junior Standing Counsel and Ms. Kavita, Advocate for 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 Dismissed as withdrawn with liberty as prayed for.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 20.07.2026 [RUPINDERJIT CHAHAL] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.07.21 16:49 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh