IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.240 CWP-25494-2025 Date of decision: 20.08.2026 Umesh Kumar Khaitan …..Petitioner VS Assistant Commissioner of Income Tax Central Circle 2 Chandigarh and others ….Respondents CORAM:- HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Kartik Bansal, Advocate for the petitioner (appeared through video conference). ***** DEEPAK SIBAL, J. (ORAL) 1. Learned counsel for the petitioner seeks to withdraw the 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 Dismissed as withdrawn with liberty as prayed for.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 20.08.2026 Mohan i) Whether speaking/reasoned? Yes/No ii) Whether reportable? Yes/No MOHAN SINGH 2026.08.21 16:52 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh