CWP-9928-2025 (O&M) 124 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-9928-2025 (O&M) Date of decision : 03.09.2026 P.D. Aggarwal Engineers and Contractor ...Petitioner Versus Principal Commissioner of Income Tax (Central) Ludhiana and another ...Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH Present: Mr.Prabhpreet Singh, Advocate for Mr. Alok Mittal, Advocate for the petitioner. Mr. Varun Issar, Sr. Standing Counsel and Ms. Pridhi Sandhu, Jr. Standing Counsel and Ms. Nikita Garg, Advocate 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 Dismissed as withdrawn with liberty as prayed for.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 03.09.2026 Harish Kumar Whether speaking / reasoned: Yes No Whether Reportable : Yes No -1- HARISH KUMAR 2026.09.07 11:56 I attest to the accuracy and integrity of this document