CWP-15992-2025(O&M) 231 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-15992-2025 (O&M) Date of decision : 27.08.2026 M/s Omaxe Forest SPA and Hill Developers Ltd. ...Petitioner Versus Deputy Commissioner of Income Tax Central Circle I, Gurugram and others ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr. Rishab Kapoor, Advocate and Ms. Shruti Garg, Advocate for the petitioner. (through V.C.). Mr. Vaibhav Gupta, Jr. Standing Counsel for the respondents. 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 Dismissed as withdrawn with liberty as prayed for.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 (SUNISH BINDLISH) JUDGE 27.08.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No -1- HARISH KUMAR 2026.08.31 10:32 I attest to the accuracy and integrity of this document